Research On The Influencing Factors Of Tax Cost In My Country

In recent years,with the rapid development of China's economy,China's tax revenue is also growing rapidly.But at the same time,the tax burden of taxpayers and tax authorities is also increasing.According to the results of data comparison,the tax cost of our country is in a high position,and the efficiency of collection and management is low,which needs to be optimized.After combing and analyzing the relevant research and literature,this paper finds that in recent years,the research on tax cost is less,and people often pay attention to the scale and growth of tax revenue.The problem of tax cost has not attracted enough attention.In addition,as a whole,the relevant research on the theory of tax cost in China is relatively weak,and the research results are rare.Therefore,the research on the issue of tax cost in our country has both theoretical and practical significance and value.After investigating the current situation of tax cost in China,this paper finds that the per capita tax rate is relatively low,but the tax cost rate is relatively high,which is related to the overstaffed organization,unreasonable resource distribution and low administrative efficiency since the reform of tax sharing system in 1994.In this context,the tax department carries out the reform of the tax collection and management system,that is,the state tax department and the local tax department carry out the institutional merger,in order to reduce the cost of both sides,straighten out the relationship between power and responsibility,improve the efficiency of collection and management,and provide more efficient,convenient and high-quality services for taxpayers.Can the reform of the national and local tax collection and management system really reduce the tax cost as envisaged in the reform? This paper will do some research on it.By combing and summarizing the relevant theories of tax cost,this paper analyzes the research views and research results of tax cost at home and abroad.On the basis of the existing relevant theoretical basis,the definition and connotation of tax cost are defined.Due to data collection and other related reasons,the tax cost to be studied in this paper is the narrow sense of tax cost,which only refers to the relevant costs paid by the tax authorities in the process of tax collection.Classify the cost of tax collection and select the relevant indicators to measure the cost of tax collection.This paper analyzes the current situation of tax cost in China and finds that the rate of tax cost in China is on the rise.The per capita tax amount in China is far lower than that in developed countries,and the regional differences of tax cost in China are large.At the same time,it analyzes and demonstrates the external and internal factors that affect the tax cost of our country,and through the multiple correlation analysis and other empirical analysis methods to analyze and demonstrate the relationship and impact of the relevant factors and tax cost.This paper will take the tax collection and management reform as the background,study the relevant impact of the combination of national and local taxes on the tax cost,use the questionnaire survey method to research and analyze,design the questionnaire of the tax cost survey after the reform of the relevant national and local tax collection and management system,and investigate whether the taxpayers agree with the positive impact of the reform of the national and local tax collection and management system on the tax cost.So as to demonstrate the influence of the reform of national and local tax collection and management system on tax cost.Finally,according to the relevant status analysis and empirical analysis,the conclusion is drawn: This paper summarizes the relevant factors that affect the tax cost of our country.At the same time,the reform of China's local tax collection and management system reduces the tax cost to a certain extent,but the effect of the reform on some links and indicators is not so obvious.China's taxation cost is still at a high level in the world,and the reform has not brought immediate results.If we want to maximize the dividend of the reform of the collection and management system,we need to resolutely implement the follow-up reform and follow up the relevant policies and systems.Based on the research of the basic paper and the advanced management experience of the United States and other developed countries,the following suggestions are put forward: the tax department should improve the construction of tax system in the subsequent reform;optimize the allocation of tax resources;optimize the tax process;promote the coordinated governance of society.These measures help to further improve the efficiency of tax collection and management,reduce tax costs,optimize the business environment,and improve the compliance and satisfaction of taxpayers.