A Study On Tax Collection Cost In China

Tax collection cost that paying the price for the tax revenue activity is the tax cost core. Presently, our country is proposing to command the economic society business by a scientific development concept that humanist is its core and establishing a"saves"society , and carrying out the scientific development concept in the tax work. Therefore, analyzing and researching the present situation and existence question of tax collection cost in our country has many important practical significances, such as: meeting our country economic development objective need, enriching our country taxation theory system, perfecting our country tax system and tax policy, improving the efficiency of tax collection and management, reducing tax collection cost difference between regions, raising consciousness of paying tax by law, to perfect our country tax legal environment.This article has analyzed tax collection cost by a tool of economic and public finance theories, generalized general factors that effect tax collection cost, utilized the unified, thoroughly discussed situation and origin of our country current tax collection cost with not only a method of qualitative and quota but also a way of canonical analysis and the empirical analysis.Firstly, this article designates tax collection cost as the object of study, analyzes general factors which influence tax collection cost. Then carries on the empirical analysis to our country tax collection cost, analyzes present situation of tax collection cost from a angle of macroscopic and concrete example, elucidates the fact that our country current tax revenue collection cost is higher than other countries, the gap of tax collection cost between regions is big, the factors that form tax collection cost is unreasonable, under the current economic condition, there has the space of reducing tax collection cost and improve tax collection efficiency. In order to optimize and control tax collection cost, after analyzing factors that effect tax collection cost, this article optimizes our country tax revenue collection cost on the base of this proposed, raises the advice and way of improving tax collection efficiency, at last.