Research On The Improvement Of Tax Collection Cost Of W District Taxation Bureau Based On Activity-based Costing

Tax collection cost in China has remained high.Recently,the activity-based costing method has been favored by managers with its reasonable cost calculation method and systematical management mode.Therefore,this article attempts to introduce the activity-based costing method into the analysis of the tax collection cost in the Taxation Bureau in W District,which provides a new way for the tax authorities to strengthen the taxation cost management.By referring to the existing research results of activity-based costing,the author analyzes the necessity and feasibility of the activity-based costing method used by the Tax Bureau in W District.Considering the actual taxation process of the bureau and adhering to the principle of cost-effectiveness,operability principle and compatibility principle,a specific implementation scheme of the application activity cost method is designed for it.According to the data of January 2019,resources are scientifically collected into three operation centers: collection operation center,management operation center,and business integrated operation center,to form a cost library.Then,with the help of the operation driver,the resources are distributed to three types of taxpayers for cost summarization.Finally,by comparing with the traditional cost method accounting results,it is found that the original tax cost calculation has deviations from the actual situation and the proportion of human resources is large,and there are repeated operations.Therefore,three suggestions are given,including increasing publicity and training,promoting network taxation,reducing repetitive operations and non-value-added operations.Measures for the smooth application of activity-based costinghave been put forward from 4 aspects of proposing a good atmosphere,implementing performance appraisal,rationally applying achievements in information construction and cultivating cost management talents.This research aims to introduce the activity-based costing method into various government agencies,which can effectively control cost,clears a space for corporate tax and cost reduction,and provides decision-making reference for improving the administrative efficiency of the taxation department and reducing administrative costs.