The Study On The Question Of Taxation Cost Of County Level National Tax Institution

The cost management is the important basis of economic management. To the tax revenue which participates in the national income redistribution and displays the regulation in the national economic management, it has the vital practical significance to discuss the taxation cost and strengthen the management of collection cost.As the most basic unit of the national tax system, the county level national tax institution takes the first line of the collection management and simultaneously concur the tax administration function, it is not only the transmission and the implementation of each tax policy and collection regulations of the country, but also the direct organizer and executor, so its position is relatively unique and have no substitute.Comparing with the urban taxation cost,the abundance and concentration of country economical tax source is bad, thus the consuming taxation cost of the county level national tax institution is higher than the general national average level.Based on its own tax revenue practice and related theory of domestic and foreign tax revenue cost, this article takes G county of Hubei province as a case, systematically analylizes the internal and external influencing factors of the high taxation cost of the county level national tax institution, and tries to seek the breakthrough point of the theory and the basic unit practice, it proposes the efficient path which is target-oriented and can be operated to reduce the taxation cost of the county level national tax institution.