Research On China’s Tax Cost And Optimization

In recent years, along with our country tax revenue increasing, the absolute amount of tax cost also showed increasing trend, this will not only reduce the tax efficiency, also will cause the waste of resources. Therefore, research on the development of theory of taxation taxation cost not only has a positive significance, is the role of practice to our country administration work in the future. Therefore, this paper on the basis of theoretical research, to analyze the impact of China’s tax cost of real factors what use empirical formula to calculate, and through the actual amount of the cost of tax. According to the empirical results presented to optimize China’s taxation cost method.The full text is divided into four chaptersThe first chapter is the introduction, introduces the background of the topic, and elaborates on the significance of this topic, secondly, the research results at home and abroad were reviewed, finally introduced the research object, the research methods used and the innovation and deficiencies.The second chapter is the tax cost theory, first proposed tax efficiency theory and the analysis of its close relationship with taxation cost, then introduces the concept, the nature and the measure of tax cost, the theory of taxation cost influence factors.The third chapter is the part of empirical analysis, using the panel data analysis of influencing factors and directly measure a combination of tax cost using the related data, analysis of our country in recent years, the change trend of the tax cost, and comparing with foreign developed countries, find the impact of taxation cost factors. So as to make the empirical lay a solid foundation for the feasibility of the proposed.The fourth chapter is based on the analysis of the first three chapters, the optimization of China’s tax cost method. The principle of the tax law as the basis, through the United States, Japan, developed countries such as Germany’s experience, from the aspects of economy, tax system, administration, environment, put forward suitable for China to optimize the taxation cost method for reference.