Optimization Of Tax Collection And Cost Studies

The government is a political organization based on public opinion and public right under market economy.The government's basic mission is to meet people's demand , provide public product and service,and seek for public interests.However,supplying public product and service would consume economic resource,i.e. paying cost.It is impossible to cover this cost by the voluntary donations from the consumers.Therefore,the main mechanism to cover this cost is would be to tax the private department via the national power.Resource consuming is inevitable during the taxation,or the resource transferring process from the private department to public department.Which is the unavoidable cost during the taxation in order to keep the process efficient.The existence of taxation cost harms the promotion of taxing efficiency.Thus,the question of taxation cost is paid close attention by the countries all over the world day by day.The taxation cost optimization is carry on key element reform influence the taxation cost to make real taxation cost approaching ideal taxation cost limitlessly,in which cource we can improve taxation revenue efficiency , reduce the lose of efficiency of tax collection and management.Its theory meaning lies in regarding neutral thought of the taxation as guidelines;make the taxation realize the social welfare promotion under the market economy condition through optimizing resource distribution;also make it accord with situation of"Pareto Efficient". At the same time it has extremely important practice meanings that the taxation cost is optimized—promote the taxation system to optimize,advance the reform of taxation collection and management in terms of the taxation cost.In recent years,the economy of our country has developed rapidly,the growth of the tax revenue is fast,and taxation revenues reached RMB 4944900 million in 2007.Analysing from our country's current taxation cost situation,taxation cost has leeway to reduce and adjust the structure further.Thus,it is very necessary to optimize the taxation cost research. Through the research of the taxation cost of our country,we can hold its current situation,strengthen the cost consciousness of the policy decision,the manager and the implement, promote the taxation system to optimize,advance the reform of taxation collection and management ,raise the efficiency of taxation organization in terms of the taxation cost.In the process of the problem research,it adheres to dialectical materialism and historical materialism point of view all along,try to analyse the taxation cost of our country in a objective and impartial way.It applies the following chief method,incuding the substantial evidence,comparing,systematic,theory and practice. In the process of the research,the text puts forward the decreasing trend of taxation revenue cost and the increasing trend of taxation boundary cost. The full text divides into four parts altogether:The first part"Introduction",introduce the background and goal of the taxation cost research,point out the chief content,method and significance.The second part"Analyse theory of the taxation revenue cost", review the evolution of the fundamental research of the taxation cost,introduce the intention and the key element of the taxation cost, analyse the index system and the basic model of the taxation cost.The third part"Analyse current situation of the taxation cost of our country",carry on the positive research to the current situation,main characteristic and influence factor,offer the theory support for proposing optimizing thought. The fourth part"The thought and the measure of optimization of the taxation cost of our country".It is a focal point of this article.Combining with the national conditions of our country,put forward the basic principle and the general condition.On this basis I put forward concrete thinking and imagination to optimize the taxation cost of our country. The conclution of the text: the taxation revenue cost can be controlled and optimized.We can predict that the taxation revenue cost amount and structure of our country will change into the positive direction.