Cost Of Tax Collection

Since the reform and opening up, with China’s rapid economic development,China’s tax revenue has been more substantial heap long, but a long time, emphasis onthe growth rate of income tax and tax in the national economy to play a regulatory role,while ignoring the tax cost of the process, expenditures, resulting in high costs of taxes,limiting the available financial resources in China’s fiscal revenue growth rate. Reasonsfor the high cost of taxation and to seek effective ways to reduce the tax cost thegovernment and enterprises have become an urgent problem to be solved. Therefore, thetax cost factors of great theoretical and practical significance. Tax collection is one of themain directions of reform to improve the quality and efficiency of taxation, reducing taxcosts and the improvement of social satisfaction. Institute for the cost of the tax is to havepractical significance: First, the tax authorities in favor of improving collectionmechanisms, such as: staffing conducive to the tax authorities, departmental settings arereasonable, efficient and science. Second, is conducive to collection of the tax authoritiesto speed up the process of modernization. Strengthening of tax costs to promoteawareness of the tax department to further improve tax collection and management tools.In the tax collection process to strengthen the computer and other modern high-techequipment used, and further accelerate the modernization of tax administration. Third,favorable business tax costs. Targeted tax authorities to control the cost of taxation, taxcollection through further standardize and simplify procedures in order to reduce taxcollection costs. The reform of tax administration and optimization of the tax also wouldreduce costs, optimize the tax environment, to facilitate tax collection and reduce taxcosts. Finally, the tax authorities favor of saving the creation. Based on the review of thetax cost theory, as fully as possible, the objective of tax costs and tax costs explained theconnotation of its composition factors, combined with the cost of this stage, the existenceof the characteristics of the tax, tax revenue from the theoretical cost of the main effectsfactors were analyzed. In theory a more systematic analysis, based on the combinedYearbook of China listed on the tax data, and query the network information and avariety of literature books, with typical correlation analysis, and ultimately determine theimpact of the cost of tax major factor. Made to control and reduce the cost of taxproposals and measures. According to this concept, the paper is divided into five parts:Part I Introduction; the second part of the cost of the basic concepts of tax collection and analysis; the third part of the cost of tax collection at home and abroad Analysis; fourthpart of the cost of tax levied for the reasons of abnormally high; the fifth-partcost-reduction measures of the tax levied. Through research and analysis on the topic, thekey problem to be solved is how to understand and recognize the characteristics of taxcosts and its causes and its optimization strategy.