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Countermeasure Research Of Lowering The Taxation Cost For China Tax Department

Posted on:2014-09-12Degree:MasterType:Thesis
Country:ChinaCandidate:J F LiFull Text:PDF
GTID:2269330422453679Subject:Public administration
Abstract/Summary:PDF Full Text Request
Under the modern market economy system, the cost of taxation is total cost of thetax collection in the process of implementing. Taxation cost is charge of governmentbehavior in obtaining the tax revenue. Under the current situation, the scientificanalysis of phenomenon of the excessive taxation cost during the management oftaxation in our country, and the exploration in the controlling measures in reducingtaxation cost, are important acts to guarantee the scientific operation and developmentof China tax.Currently, the reasons for the high cost of taxation in China are as follow:1. Theknowledge of the taxpayer and tax compliance are limited.2. The organizationstructuring of tax administration is deficient.3. The information construction isdefective.4. The unevenness of the quality of tax staffs. In this research, Weintroduced the concept of risk management,Then we proceeded from impact factorsof taxation cost and systematically study a case refers to experience of Quanzhoucity,Fujian province National Tax, combined with the comparative analysis betweenthe developed countries and regions in China. The relevant data were compared andanalysed, to finally obtain the measures of lowering taxation cost and put forward thepractical and effective solutions. The content of whole paper was summarized asfollow:1. Combine the tax compliance and risk control to improve the collectionefficiency.2. Take the categorically key control to the major enterprises.3. Conductthe specialization reform of tax fund.4. Enhance the level of informatizationconstruction, and optimize the allocation of resources.At present, the central government is advocating the thrift. Reducing the taxationcosts to implement the scientific outlook on development, which are significant forbuilding an disinterested and efficient government. Tax departments shouldstrengthen the tax administration costs, save expenditure, improve the efficiency offund using and work to accord with benefit of state and taxpayer. We expect that thisstudy will be meaningful and helpful to the tax departments in solving the high costproblem in present taxation.
Keywords/Search Tags:Taxation cost, Specialization of tax fund, Efficiency
PDF Full Text Request
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