Under Asymmetric Information On The Current Tax Cost Analysis

Relations between tax paying and collecting seem to be one contradiction which obeys the law of unity of opposites. An ideal tax paying and collecting model should be based on complete information as well as reciprocal responsibilities and rights , regarding maximize the interests of both sides as a goal, turning with modern information technology, including climate and sufficient cooperation form tax payers and collectors. Lack of such aspects result in no such absolute ideal model is existing. Because of that, we need to study the cost of taxation under asymmetric information conditions, it is not merely help us analyze the current situation and problems of taxation cost in our country, meet the desirability of economic development, abundant theoretical system of tax revenue of our country, perfect our country's tax system and tax policy , improve the efficiency of tax collection and management , make taxpayers to pay taxes in accordance with the law and legal system, complete the taxation framework of our country; but also help us pursue the effective way to reduce and optimize taxation cost.The overall thinking of this article is: First, through analysis of taxation plays under complete information conditions as well as incomplete information conditions, then define what taxation cost is under the symmetrical information terms. After that, carry on some quantitative analysis about the cost of taxation in our country and analyze its operation characteristics, evaluate current taxation cost in our country, finally, based on that, put forward how to reduce and optimize taxation cost.The full text divides into five parts:...