The Research On Controling The Cost Of Tax Administration At Shangrao Local Taxation

In recent years,China's tax revenue showed a trend of rapid growth;overall,on steady double-digit percentage growth.But at the same time,the government has made all kinds of fees paid by tax revenue has increased dramatically.The reason why our tax cost is relatively high because of the long period of the income tax authorities only examine the assessment costs.Policy of local governments to complete the income tax department to mobilize the enthusiasm,widespread use of the tax task completion and their own economic interests linked to the implementation of funding and incentives,which will inevitably lead to the tax authorities in the collection is more often the starting point for considering how best to organize tax income,and taxes on the level of costs is rarely considered.Shangrao Local Taxation Bureau also found the higher tax cost,because often only concerned about the completion of the tax plan,the growth rate of tax,the tax evaded conditions,etc.,but has not paid enough attention to tax costs,causing a lot of human and financial resources waste.Therefore,according to the status of Shangrao Local Taxation Bureau Tax Administration costs: higher tax costs,find Shangrao Local Taxation Revenue Department issues arising from the presence of the high cost of taxes,summed up the tax officials is not high quality,low tax compliance of taxpayers and not the establishment of three aspects of cost accounting system and so on.Analysis based on factors affecting the tax collection costs,factors such as economic,financial,tax system,the quality of personnel,social,and other aspects of the impact on the taxpayer of the Tax Administration of Local Taxation Bureau of Shangrao costs.Finally,improving collection efficiency,improve taxpayer compliance and to strengthen the tax information of the three aspects of countermeasures and suggestions are given control Shangrao city Revenue Department tax collection costs.These recommendations for reducing the cost of tax collection Shangrao Local Taxation Bureau has a certain significance for the future of reform in the field of tax collection costs can also provide some inspiration.Ideologically,causing tax officials attach great importance to the consciousness,the tax cost of introducing specific tax policy-making and taxation work,enhancing tax officials cost consciousness,firmly establish the concept of tax costs,changing tax collection and the high cost of China's status quo.