The Cost Of Tax Collection And Its Control Study

The cost of tax collection, along with the work of tax collection, is the inevitable outcome of tax system to run. The question of the control of tax collection is not only related to the government revenue and expenditure, but also related to the cost of taxpayer's tax..As a result, the question of the control of tax collection increasingly received extensive attention from the community.Under the conditions of the socialist market economy, the collection and management of tax play an important role in the Supervision and management regulation of the economy as countries to participate in the process of redistribution of national income. Every year, the growth rate of tax revenue is more than double that of current GDP as the Economic development, Social progress and improvement of legal system and the awareness of taxpayer. While the tax revenue grows at such a rate, the cost of tax collection is also rising. How to control the cost of tax collection so as to integrate the cost and benefits is a major issue before us. This study put forward the following idea to achieve this goal:Based on a deep understanding of the concept and content of the cost, I conducted a comparative analysis between the cost of business and government administrative costs to rationalize the relationship between the cost of the taxpayers and the collection of tax authorities. Then the papers lead to an important part of cost management-cost control, and starting from the theory of cost control, I describe the content of cost control, objectives, content, principles, methods and importance of basic concepts, then analyze the difference between the purpose of administrative cost control and cost control of the corporate, at last illustrate what can we learn from enterprise cost management in the process of tax collection and cost control. When I get the Access to a strong theoretical support, it easily leads to the concept of tax collection costs, and after describing the status of the cost of tax collection and management, it come to the steps of cost control of collection, accounting items, accounting methods and analysis and evaluation of the differences between the actual cost the standard cost of tax collection and management. After analyzing the data of the cost of tax collection and management from State Administration of Taxation from XX city, I get the Conclusions and based on them propose the general idea and ways of controlling the cost of tax collection and management, eventually built a relatively complete theory of tax collection and management of cost control systems and practical operation of the system.