Study On Tax Cost Control In China

Tax collection of government means resource transferring from enterprises and families to government, which absolutely pays all kinds of tangible or intangible cost, i.e. tax cost. As one of the most important factors that affect tax efficiency, tax cost is, therefore, well worth the academic concern and research.This thesis firstly makes detailed introductions to the basic knowledge of tax cost which includes the definition of tax cost and its composition, an analysis of the relations among different aspects of tax cost, the characteristics of tax cost, the classification of tax cost, and the factors that affect tax efficiency so that we can have a systematic understanding of tax cost.On the basis of the preceding research, the thesis makes an analysis of the status quo of tax cost in China from three perspectives: tax collection, tax payment and the degree of distortion that tax cost brings upon the economics, reaching the conclusion that the tax cost in China is unproportionately higher, and that there is unreasonable expenditure in the cost of tax payment and excess burden, to a certain extent, exists in main taxes. This thesis analyses the causes of such situation and introduces briefly the status quo of tax cost and its causes in foreign countries.Then the thesis presents tax cost control in view of the problems of tax cost in China. Based on a correct understanding of the definition and significance of tax cost and the construction of an index system that measures and controls tax cost, the thesis, by drawing support from the new theory of public administration, puts forward strategies and measuresin tax cost control which include 1) speeding up the legislation of tax law, 2) improving tax system, 3) setting up scientific and modernized mode of tax collection and administration, 4) constructing and improving tax cost accounting system, 5) paying more attention to quantity and quality in human resources management and 6) improving assessing personnel mechanism with the application of behavior science theory. At last, the thesis builds a model on tax cost control in China .