The Research On Present Situation And Optimization Of China's Taxation Cost

Taxation cost is economy appearance that is objective existence. The government should weigh the cost of revenue and revenues itself before carrying on managing tax; make sure that the net income of the revenue can meet the need for public articles offer. Control the cost of revenue rationally can help to organize the fiscal revenues, reduce the distortion of revenue to economic, and reach the goal of fairness and efficiency. Thus, the question of the cost of revenue is paid close attention by the countries all over the world day by day.In recent years, along with developing of our economy, the growth of the revenue is fast. But through the analysis of our country's current cost of revenues, we can see that our country's current cost of revenues is higher than the developed countries and there has some space for the cost of revenues to reduce. So, it is very necessary to research the actuality of taxation cost and explore the measures to optimize the cost of revenues.This article mostly uses the research methods of theory analysis and positive analysis.Based on hackling the theory of taxation cost integrally, this article analyzes our country's current cost of revenues and brings forward some measures to optimize the cost of revenues. Through reviewing the measures which the developed countries use to reduce the cost of revenues, I think we should take measures to boost up cost consciousness of revenues, optimize the structure of tax system, condense the institution of revenues, and perfect the surrogate of revenues. We can reduce the cost of revenues and enhance the efficiency of revenues by using these measures.Specially, the main reason of our high revenues cost is we have two system- state administration of taxation and local taxation bureau. So, in order to reduce the cost of revenues, we should to amalgamate them.