Tax Cost Issues Related To Research

All countries need taxes to maintain its operation. The tax collectionof countries produce cost, the tax paying of enterprises also produce cost.So by the study of tax cost, it's good to analyze the situation andproblems of china's tax cost, meet need of china's economy developing. The main idea of this paper is that the tax cost can be divided intogovernment tax cost and enterprise tax cost in a systematical way. By theanalysis of the situation and cause of these two tax costs, the tax cost canbe cut down in some ways. This paper is composed of five parts. The first part mainly distinguishes the concept of tax cost. Based onthe aim of this study, this paper defines tax cost as the total cost ofgovernment tax collecting and enterprise tax paying during the taxassignment by government under the existing economy and mechanicssituations. It will meet the situation of China to divide tax cost intogovernment tax cost and enterprise tax cost by the cost undertakingobjects. In China, circulating tax and income tax have big percents in thewhole tax. So the study on the cutting down of the two tax' cost will setup example to other tax. The second part mainly analyzes the structure, the situation andcause of existing government tax cost, and gives some advices. The taxcost of government is the total cost during tax collecting during theprocess of tax assignment by government under the existing economy andmechanics situations. The third part mainly analyzes the structure, the situation and causeof existing enterprise tax cost. The tax cost of enterprise is the total ofenterprise tax paying in the process of tax assigning by government underexisting economic situation. The fourth part mainly analyzes the cost of tax planning, and studyon it. The cost of tax planning can be divided into four parts, fixed taxcost, management cost, risk cost and flexible tax cost. It's not feasible tocut down the four costs to the least. The perfect tax planning will be withthe smallest total of the four costs. The fifth part compares the two kind of tax, and hold that theharmony of the two cost can be brought by building a new relationbetween tax collecting and paying. And study on the case of Golden TaxProgram. The innovations of this paper are as follows: On the basis of the comment on the existing study, this paper definesthe concept of tax cost and its category. And from the perspectives ofgovernment and enterprise, it studies on the tax cost. It analyzes the situation and cause of government tax cost, and givessome effective way of cutting down it. It analyzes the situation and cause of enterprise tax cost, and havespecial study on the tax planning cost. It distinguishes the relation between of the government andenterprise tax cost, and studies on the harmonizing way that building anew relation of between tax collecting and paying. And this paper still has some limits. Because of the difficulties of datum collecting and the lack ofexperiences on tax practice, datum are a little obsolete, so the result ofthis paper is not so persuasive.