China's Tax Levy Cost Control Study

In the 21st century, with the rapid development of the socialist market economy, the tax, for the country's construction and the process of socialist development, plays an increasingly important role. Taxation is the main source of state revenue and the core component. It is to protect the functioning of market economy as the primary means of control. However, due to many reasons, the steady tax revenue, rapid growth, is caused by a sharp increase in the cost of collection. There are many reasons for high cost of taxation:China's tax system is not perfect, the level of development is not high, the people's cost-conscious are indifferent, those are some internal reasons for the tax authorities, but also the tax environment is not very good, the taxpayer consciousnesses are lower, and the degree of tax compliance is low, the above are social external factors; in short, the tax levy cost control is a long-term, sustainable engineering systems, it is not achieved overnight. Needs in many ways, such as the tax system, tax collection and tax levied for the construction of all aspects of the environment. Those are needed tooptimize and improve, they require community support for the cause of the tax, and adapt to certain social and economic development as the premise. Through long-term tireless efforts, it may eventually be achieved.In this paper, the author analyzed the theory of tax cost control, the current tax status ofmanagement and other factors affecting the cost of taxation. By analyzing the current tax system of tax collection operation, the process of tax costs in the case of efficiency, it is to reveal inter-related factors that the cost has been high taxation, and explore an effective way to control the cost of taxation in the current tax environment; so as to continue to lower tax costs and achieve tax for the purpose of further improving collection efficiency. And thus it needs consciously to establish the concept of cost and efficiency for tax authorities.This paper is divided into six parts. The first part is introduction, background and introduction of the status of cost control for tax. The second part is the theory and enlightenment of tax cost control, through analysis of some classical theory in the historical process of emergence, it deepens the understanding of the efficiency of tax collection for cost control, and then deduce a number of templates and ideas to solve the problem. The third part is of the necessity and importance of the cost of China's control for taxation, tax cost-effective control can demonstrate the positive impact and practical significance. The fourth part indicates our tax status of the cost management, problems and cause analysis. There is a brief description of the problem. Part Five states the factors affecting the cost of taxation, through analysis of the affecting factors, it pointed out in the future the governmet should improve, enhance and perfect the content of the direction. Part Six illustrats main ideas of the tax cost for the control. Through some foreign mature learning experience, combined with our current reality, it put forward solutions to this problem, it is hoped to give some help with a view of improving China's tax collection efficiency and cost control.