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Administrative Cost Of Jiangxi Province National Tax System

Posted on:2012-10-04Degree:MasterType:Thesis
Country:ChinaCandidate:L H WangFull Text:PDF
GTID:2219330368495353Subject:Public Management
Abstract/Summary:PDF Full Text Request
China has become a administrative high cost countries. High administrative cost to a financial expenditure structure unreasonable, increase the whole social economic burden, serious influence government credibility and administrative efficiency is low. And as for the national organization duty system of tax revenues core department, of which the system administrative cost also become particularly important.Tax administrative cost is taxes internal organization operating costs and the synthesis of tax collection administration costs. Tax internal mechanism operation cost and other state organs, enterprises and institutions, which contains a mechanism to the normal operation of the various energy consumption, human capital, hardware cost and so on. Tax collection and administration cost refers to the tax authorities at the completion of their duties and functions under the condition of social management, tax management activities to be able to pay all kinds of resource cost. Control of taxation system and administrative costs are faced with the problem of cost management problems, depth of mechanism reform, reduce the administration of various hardware and software procurement cost, building cost saving effective system, strengthen supervision and restriction etc.In this paper the authors term in the tax system in Jiangxi Province Based on the practice of basic level job, a comprehensive analysis and study of the tax system in Jiangxi province the administrative costs of the status quo and the reasons for the high cost of administrative management, using the theory of new public service, tax optimization theory and tax related basic theories, for administrative and management the relationship between cost administrative efficiency and administrative cost, as well as the relationship of collection cost constraints and other aspects, and X County as an example, to solve the current tax system in Jiangxi Province Administration of the current cost management:effective means to perfect the system of management, change the concept of tax cadres, the concept of savings and the corresponding improvement measures and supervision mechanism etc. In order to improve administrative efficiency and quality, reduce social load, prevent influence corruption and tax system in Jiangxi province gradually become economical, service type government agencies to provide a strong guarantee.
Keywords/Search Tags:tax administrative costs, administrative efficiency, restricting factors
PDF Full Text Request
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