In this paper, the Taipei City District in Baoding Tangxian and the status of the cost of tax collection, for example, by comparing the relevant factors, combined with the theory of the cost of tax collection, the two discussed the current problems in tax collection costs, as well as the main factors affecting it , combined with international and domestic tax collection and reduce the cost and control of advanced experience, propose to reduce both the cost of tax collection measures and suggestions. Paper is divided into four parts: the first part, the concept of the cost of tax collection and its main influencing factors, outlines the main concepts of the cost of tax collection, an important indicator of its theoretical factors. Brief study of tax revenue in the cost of the representative theory, describes the composition of the contents of the cost of tax collection, provide a theoretical basis for the realistic analysis. The second part, Tang County and Taipei City District the cost of tax collection situation and the causes of the two discussed the cost of tax collection problems, profound analysis of their causes. Combined with the cost of tax collection and the theory of factors, trying to find the cause of high cost or low tax collection and the main reason. The third part, reduce the cost of tax collection and control of advanced experience and inspiration, introduced the international and domestic tax collection and cost reduction and control of advanced experience, proposed approach can learn from. The fourth part, reduce the cost of tax collection and control measures means the current optimization proposed the principle of tax collection costs. With the actual situation of the two places, it is proposed to develop the economy, growth of tax base under the premise of proper control of tax collection and management costs, optimizing the structure of tax collection costs and improve capital efficiency, change the existing financial and tax management system, improve the tax system and improve collection and management tools to speed up collection and management of information technology to improve the quality of service and civic tax tax awareness and other means to address the impact of the tax practice, there is the cost of tax collection and some outstanding problems, to reduce the cost of local tax collection, the purpose of optimizing the cost structure of administration. |