The Cost Of Tax Collection And Tax Authorities At The County Level

Since the reform and opening up, great changes have taken place in China’seconomy, the corresponding, was a surge of financial income tax in China. Behindthe tax revenue growth, however, the tax cost rate is rising. Tax authorities lack oftheir tax cost awareness, supervision mechanism of the weak and the national taxsystem and social environment factors such as the main point of solution is to reducetax cost. Tax authorities at the county level as a grass-roots tax authorities, taxrevenue collection work directly, is also the start of tax cost, and to study the statusquo of tax cost of the tax authorities at the county level, to reduce the total cost of thenational tax, reduce the financial burden has important significance.From the point of the present situation of the tax authorities at the county leveltax costs, tax authorities at the grass-roots level of tax cost in addition to subject tothe environment of the society, there is some real own factors. To reduce tax cost, itis necessary to start from the place such as the tax system, social and economicdevelopment, more major or the tax authority itself to raise awareness, reduce taxcost is the inevitable developing trend of tax revenues, rather than as superior ordersand tax planning. Therefore, in addition to economic development, improve the taxsystem, tax authorities at the grass-roots level also must proceed from their actualconditions, self improvement method, optimizing the allocation of collection andadministration power, strengthen the internal supervision and audit, to carry out theinformatization construction. Based on this understanding, this article attempts fromthe perspective of grass-roots tax authority at the county level, put forward thefactors that influence the tax cost and decrease the cost of the tax principle, patternand countermeasures.