The Discussion On The Cost Of Tax Collection And Administration In China

In recent years,as the system of socialism market economy gradually establishes andperfectes,and as the fiscal and taxation system reformes and perfectes,the cost of tax collcetionand administration has increasingly become the focus of concerned by the community. Some taxexperts and scholars,in particular, have a lot of investigation and research,and proposed somevaluable advices and specific solutions.I have engaged in tax for many years,and have personalexperience and feelings on all the facts that restrict the cost of tax collection and administration,and a lot of perceptual recognition.This is the difference between me and other researchers.That isto say, my characteristics.This paper will discuss the cost of our country’s tax collection and administration at presentstage. Firstly, the problem will be discussed theoretically,for instance,the connotation andmeasures of the cost and the factors that influence the cost;Then partically,it specifies thecharacteristics of the cost using figures at the present stage,and explains the causes of thesecharacteristics;Finally,to out to seek the paths of reducing the cost,the experiences of the westerndeveloped countries at present will be elaborated, which will be used as a reference in the nextstep work of our country.Combined with the characteristics of our country’s reality,it puts forwardsome reasonable suggestions and feasible measures.This paper contents five parts,which are asfollows:The first chapter, Introduction.It will propose topic selection and its significancefirstly,then review the research on the topic of home and broad,and finally indicate theinnovation and disadvantages of this paper and list the main structure of the main structure of this paper.The second chapter,the investigation of the general theories of the cost of tax collection andadministration.This chapter describes the connotation of the cost of tax collection andadministration,and lists all kinds of measures of all kinds of the cost,then explains variousfactors that influence the cost of.The third chapter, the characteristics and its reasons of the cost of tax collection andadministration in our country at present stage.This paper lists the three characteristics of the costof tax collection and administration in our country at present stage,that is high cost,regionaldifferences and differences between taxes and departments,and lists the specific performanceand causes of the three features;Then make a typical analysis of JuanCheng county local taxationbureau ShanDong province.In the fourth chapter,control measures of tax collection cost of developed countries atpresent.This chapter describes typical advanced measures of tax collection and administrationcosts of typical western countries,and makes common analysis of these measures to find thecommon ground,which will be used as reference in our country.The fifth chapter,China’s path selection of controlling tax collection and administration costscurrently.This chapter puts forward the three principles which should be followed incontrolling tax collection and administration costs in our country; Based on the reason effected thecost of tax collection administration of our country,and on the foreign experiences of developedcountries,and proposes five feasibile solution strategies to control and reduce the high cost of taxcollection and administration.