A Study On The Problem Of Taxing Costs And Its Control In Zhenjiang Tax Bureau Of The State Administration Of Taxation

Taxation is the main source of state revenue and the cornerstone of national economic construction.Since the reform of the divided tax system,the local tax system has been constantly improved.At the same time,the rapid growth of tax cost will not only affect tax revenue,but also further inhibit the development of local economy,leaving the government in a dilemma.Therefore,it is of great significance to reduce the tax cost,which is also an urgent issue for the grassroots tax authorities to discuss.This paper will analyze and discuss the tax control problems of zhenjiang tax bureau of the state administration of taxation one by one,and has some practical application reference value for the tax cost control of other grassroots tax bureaus.This study selects the Zhenjiang Municipal Taxation Bureau of the State Administration of Taxation as the research object.Firstly,it reviews the evolution of taxation cost theory research,systematically introduces the taxation cost theory in the western taxation principle,and defines and manifests the form and cost of taxation costs.The internal relationship between them begins with the definition of related concepts,and discusses in detail the internal relationship between taxation cost and tax efficiency.Secondly,it analyzes the calculation methods and characteristics of various indicators for measuring taxation cost,based on Zhenjiang City.According to the relevant statistics of the Inland Revenue Department,the levy cost rate and per capita taxation amount of the Zhenjiang Municipal Taxation Bureau of the State Administration of Taxation were calculated,and the taxation cost of the Zhenjiang Municipal Taxation Bureau of the State Administration of Taxation was measured,and its evolution trend and change law were analyzed.Third,Through the use of investigation and analysis method,it sorts out the main problems in the taxation cost of Zhenjiang City Taxation Bureau of the State Administration of Taxation,and combines the theory of taxation cost to reveal the main reason for the high taxation cost of the Zhenjiang Municipal Taxation Bureau of the State Administration of Taxation;Problems in cost control,in On the basis of the principle of taxation cost control,from the four aspects of perfecting the tax collection and management system,establishing a perfect taxation cost control system,optimizing the resource allocation of the tax system,and building a quality tax talent team,the State Administration of Taxation Zhenjiang Taxation Bureau Corresponding countermeasures for tax cost control.