The Studies Of Factors Affecting Taxation Costs In China

Analyzing problems from the perspective of economics, we may know that operation of any thing can have the cost. Speaking of the tax affairs department, this is not naturally exceptional. The so-called tax cost arising from the operation of the department, mainly refers to the tax cost .this also is an object which this article must study.Western countries have long attention to tax revenue costs, a few well-known master of economics have been stressing "the principle of the minimum charge" .Contemporary Western countries have been mainly used to the idea according to which the tax system has been more extensive and profound changes, taking tax cost of tax revenue into the scope of examination, and sub-types of statistics, with a view to optimizing the tax basis.In China, in this regard, the late starts. Since the beginning of reforming and opening up, China's tax position has been strengthened in the national economy, has played a growing role. With taxes - in-lieu-of profits, and by the 1990s the gradual reform of the tax system. China has gradually established a socialist market economic system, the tax system more mature. However, the tax collection departments themselves, including the community, about the focus of concern on the revenue, remain in the continuous growth of the income tax scale, very little in revenue cost. In recent years, along with the theoretical circle and the government to establish a framework of public finance, tax revenue costs, as the embodiment of efficiency of government revenue distribution, the cost of government revenue and the extra tax burden which the taxpayers have to bear, have been growing important to the theoretical and practical sectors.Cost management is an important foundation for economic management, studying tax costs and strengthening tax administration costs, has very important practical significance for the taxation work which participates in the re-distribution of national income, playing its regulatory role in the national economic management and over-sighting functions, first, it is a need of building a clean and efficient government. The degree of tax cost reflects the efficiency of the tax authorities, which is a scale weighing the important achievements of the tax authorities. The taxation departments to strengthen tax administration costs, saving costs and improve the effectiveness and efficiency of the use of funds, is an important part of building a clean and efficient...