Grass-roots Tax Department The Cost Of Collection

Tax is a major source of revenue, tax involved in the community resources configuration, adjustment and social equity. Cost is cost control, commodity economy is to guarantee cost management objectives of management. Tax cost is the cost of obtaining income needs, is part of the administrative expenditure, is objective and existent. Benefits of the tax itself does not exist, but there are efficiency. Tax cost control is through the tax administration Act would tax cost into effective management, the tax cost of management objects. "With the minimum costs and maximize revenue" is the best destination for cost control, but it is not completely tax cost management objectives. In income and pay tax but also play between, social responsibility. By optimizing the tax cost of the structure, reducing the amount of tax costs, improving tax efficiency to achieve optimum control of tax costs. Base tax departments directly involved in tax collection, also directly take tax cost. Base tax cost of management and control is necessary, not only related to the national fiscal expenditures, also directly affects the interests of tax counterpart. Only lower the tax cost of increasing taxes on administrative efficiency to enhance taxpayer's identification with the State revenue, reasonable distribution costs to enable the tax authorities, scientific development at the grassroots level. Collection costs are the tax authorities for the Organization of the duty of the costs incurred, is part of the State administrative expenditure, but the essence is to spend taxpayers' money. So the reasonable control of the base tax authorities impose costs that contribute to reduce the State's fiscal expenditures, reduce tax distortions in the economy, realization of social equity, efficiency, harmonious and savings. Tax cost including the cost of collecting the tax authorities and taxpayers'tax cost, social costs. Collection cost impact tax cost, and social costs. Tax cost index system including collection cost rates, taxes, per person and per capita tax cost amount, rate of growth of per capita revenue and growth rate of per capita tax cost, plan tax cost and actual tax cost rates, and other indicators. This article on the tax cost of the definition and analysis, tax, environment, tax structure, public policy, tax management, and other aspects of the comparison with other countries, analysis of China's tax cost control experience and insufficient, and Xi'an city district local taxation Bureau, for example on an empirical study of tax costs, analysis-level the basic characteristics of the tax authorities, tax cost of specific constituent and impact factor. How to improve cost concept, adjusting body configuration, optimization and management processes, strengthen supervision and assessment and control of the feasibility of collecting costs in China.