From The Perspective Of Tax System Reform, The Study On Tax Collection Cost Control Of Maitreya State Taxation Bureau

Under conditions of market economy,the basic task of government is to response to the demand of the public,to provide the public with products and services,seek for the supply of public interest,products and services,which,without doubt,consume economic resources,and because of that tax revenue arises.Taxation is the process in which government departments transfer legal property of private sectors to the public ones through compulsory means.The conversion process will inevitably produce resource consumption,the cost expense of which is unavoidable.In the process of taxation,the cost generated by the activities of tax authorities is called tax-gathering cost,while the cost of taxpayers fulfilling their obligation to pay tax will bring into tax payment cost;the combination of the above is called tax collection costs.For a long period,our country attaches great importance to the fulfillment of the income scheme of tax revenue but the phenomenon of ignoring tax collection costs is much serious.As for government,tax authorities,taxpayers and all sectors of the community,their point of view of Adminstrating and Paying Tax Without Cost is very deep-rooted,which lead to tax collection costs in China cost remains continuiously high,wasting a lot of resources.As tax reform waves hit,this kind phenomenon of resource consumption becomes more apparent.If not controlled timely,a peak value of tax collection and payment cost will appear in each tax reform,which is not conducive to the sustainable development of national economy.Therefore,the research of tax collection cost and tax payment cost has an important theoretical and realistic significance.This paper,from a perspective of the background of tax system reform and through the description and analysis to the concept,measurement index and influencing factors of tax collection and payment cost,using the theroretical ang pratical experience of other countries for references.The paper,based on the changes in MiLe City before and the after tax reform,the actual situation of our in die grass-roots tax authorities based on the influence factors of tax cost in China and seek effective ways to control can promote tax collection cost of our country,provide some reference to further promote the reform of the tax system of China.The paper consists of four parts,the first,an introductory introduction,elaborates the purpose and significance of the research of tax collection and payment cost,the innovation point of the article and the literature review.The second,a general therory analysis of the collection cost and tax system reform,discusses the connotation of tax collection costs,their relationship and the influence caused by tax system reform.The third part analyzes the current situation of tax collection and payment cost in the present tax system reform in Mile Internal Revenue Service.The fourth part puts forward countermeasure and the suggestion for the control of tax collection and payment cost,and respectively proposes to the superior and junior units,the internal and external sections of tax authorities,striving for these measures being of popularization and practical significance.