Research On The Reduction Of Tax Revenue Deference Cost In China Within The New Public Service Theory Field

The tax revenue deference cost is the expense which the taxpayers have to undertake in the activities of deference tax. But this is always neglected by the government. As the development of taxation theory and the awakening of taxpayers' right consciousness, the tax revenue deference cost becomes the key research field for countries from all the world gradually. The high tax revenue deference cost often brings about the taxpayers' complaint, who evade taxes tremendously, which serious influences tax revenue efficiency and social healthy development. Therefore, the deep research on tax revenue deference cost is extremely important for reducing the tax revenue cost, optimizing tax administration, defending the taxpayer legitimate rights and interests, and promoting society's harmony.Our country's tax revenue deference cost situation is very stern, but is related studies has been weaker, to solves the support which and the instruction function the reality deference cost question gives is very limited, the realistic demand and the research level have the big disparity. At present, along with the tax revenue collection reform's deepening, the taxpayer Uygur power consciousness's enhancement, establishes harmonious social the advancement, as well as the computer technology and information technology's development, reduced the tax revenue deference cost for our country to provide the good environment and the condition support; The taxation theory, the public finance theory and the new collective services theory and so on correlation theories's development to reduce the tax revenue deference cost to provide the theory support, specially the new collective services theory provided has solved the question new angle of view, the new pivot for us; The overseas advanced tax revenue deference cost reduction measure practice reduced for our country tax revenue deference cost has provided the management and the technical stratification plane experience uses for reference, all these effectively reduced the tax revenue deference cost for our country to create the very advantageous condition.This article uses the standard research and the real diagnosis analytic method, the system analysis our country tax revenue deference cost present existence's question and the reason, and anew the collective services theory's angle proposed the solution realistic question bare bone, the principle and the countermeasure. First, obtained from the defined tax revenue deference cost basic connotation, to elaborate the deference cost manifestation, formed the condition and the main classification and so on several aspects, and has traced the history which the tax revenue deference cost produced; Next, take the Xiangfan area related deference cost data as the example, system analysis current our country tax revenue deference cost present situation, characteristic and origin; Once more, by elaborated briefly the new collective services theory is a breakthrough point, analyzes this theory to reduce our country tax revenue deference cost the influence, had determined reduces our country tax revenue deference cost the theory frame, profits from the overseas advanced experience, in view of the question, acted appropriately to the situation, proposed reduced our country tax revenue deference cost the strategy. The author believed that reduces the tax revenue deference cost is the tax revenue development inevitable trend, also will be the Chinese tax revenue collection reform important content, the tax revenue deference cost reduces will effectively certainly to bring about the tax administration level and an efficiency bigger enhancement and the increased speed.