Study On Cost Control Of Tax Collection And Management

Since the tax system reformed in 1994, the local tax system has been improved, and tax revenue has been increased rapidly. As the main source of local social and economy, tax plays a more and more important role. But the tax cost increases accordingly by the tax revenue growth; indeed, sometimes the tax cost increasing degree is more than the tax revenue increasing degree. This phenomenon is particularly prominent in our country’s digital local tax system. Tax cost increase will not only involve the tax revenue, but also drag local economy’s progressing, that will make government into a difficult situation. So reduce the tax cost is meaning for tax system, also it’s very first question need to solving in tax system.as the role of basic unit of the tax system, and the government’s most important authority department, digital local tax bureau are not only the message of the national tax policy and regulation, but also directly action department. Digital local tax bureau is an important role in promoting local economic development. Now, there are different on our country’s tax cost rate, developed areas and coastal cities are relatively low, undeveloped areas are relatively high, overall, tax cost rate in developed countries is maintained 1% in average, it’s 4% in our country, what a huge different. Compare with developed countries and our country, digital local tax bureau’s tax revenue rate is low, but tax cost rate is high in national average. This article bases on QiLin district local tax bureau’s situations which include tax collection and management cost, my tax collection experiences and theories of tax cost. This article analysis the problem which in QiLin district local tax bureau’s tax cost and the reason of the problem, then getting the advises to solving the problem.This article divided into five parts: the first part, the theories of the tax cost, it’s definition of the tax cost and the factors that affect the tax cost. Also this part discusses the tax cost’s signification and important index. The second part, the QiLin district local tax bureau’s present situation which include tax collection and management cost reducing. The part discusses the present situation of the tax collection and management cost, and present way to solving tax cost collection and management. In the third part, the main problems and reasons of the tax collection and management cost in QiLin district local tax bureau. Getting the main reasons of the high cost of tax in QiLin district local tax bureau by analysis problem in tax collection and management cost and theories fact of tax cost. The fourth part, the foreign tax collection and management cost control experience and enlightenment, introduced the current developed countries tax collection and management cost practice and advanced experience, getting the doable saluting. The fifth part. the advises to solving QiLin district local tax bureau’s ax cost collection and management, on the base of current salving way, advised seven aspects to progressing reduce the tax collection and management cost, made a firm theories of reduce the tax collection and management cost on QiLin district local tax bureau.