China's Tax Cost Optimization Problem

Taxation cost is economy appearance that is objective existence. The country obtains some surplus value through the form of the tax revenue. Taxation is a course to get interests for the country; also it is a course needing to pay a price. The government should weigh the cost of tax revenue and tax revenues itself before carrying on managing in tax, make sure that the net income of the tax revenue can meet the need for public articles offer. Control the cost of tax revenue rationally can help to organize the fiscal revenues, reduce the distortion of tax revenue to economic, and reach the goal of fairness and efficiency. Thus, the question of the cost of tax revenue is paid close attention by the countries all over the world day by day.Tax revenue cost optimization is carry on key element reform influence the cost of tax revenue to make real tax revenue cost approaching ideal tax revenue cost limitlessly, in which course we can improve tax revenue efficiency, reduce the lose of efficiency of tax collection and management. Its theory meaning lies in regarding neutral thought of the tax revenue as guidelines; make the tax revenue realize the social welfare promotion under the market economy condition through optimizing resource distribution; also make it accord with the situation of "Pareto Efficient". At the same time it has extremely important practice meanings that the cost of taxrevenue is optimized-promote the tax system to optimize, advance the reform oftax collection and management in terms of the cost of tax revenue.In recent years, the economy of our country is developed rapidly, the growth of the tax revenue is fast, and tax revenues reached RMB 2,046,200 million in 2003. But proportion of fiscal revenues to GDP, proportion of tax revenues to GDP, and proportion of central fiscal revenues to the fiscal revenues of the whole country are obviously on the low side, so the national government finance pressure is relatively great. Analyze from our country's current cost of tax revenue situation, tax revenue cost has leeway to reduce and adjust the structure further, exist the space to increase the fiscal revenues. So, it is very necessary to optimize the cost of tax revenue.The full text divides into four parts altogether: The first and the second part make regulatory analysis to the cost of tax revenue and optimization of the cost of tax revenue. The third and the fourth part have carried on the positive research to the current situation of the cost of tax revenue and the measure to optimize in our country. First part "Sum up the cost of tax revenue and tax revenue cost optimization ", introduce the intension of the cost of tax revenue and tax revenue cost optimization, explain the theory development of the cost of tax revenue; the key element to form the cost of tax revenue, and analyze the index system of it; Further, define the goal, the meaning and the judging standard to optimize the cost of tax revenue. Second part " Analyze the influence factor for the tax revenue cost", analyze a great deal of factor to influence the tax revenue cost, which is the economic development level, complete degree of legal construction of the tax revenue, tax system structure and tax policy choice, tax collection and management level and tax service quality, offer theory support for proposing optimizing thought. The third part "Analyze current situation of tax revenue cost of our country ", by compare with ax revenue cost situation of specific state, carried on the positive research to the current situation, characteristic and origin cause of tax revenue cost of our country. The fourth part "The though of optimization of tax revenue cost of our country " is a focal point of this article. Combine with the national conditions of our country; put forward the basic principle of tax revenue cost optimization that should be followed by us at first. On this basis, I put forward concrete thinking and imagination to optimize the cost of tax revenue of our country.