| Tax collection cost is a general term which is paid by tax collection activities, staffing and funding, public funds, infrastructure costs and other costs. As the level of tax collection cost affects the tax efficiency directly, the control of the tax collection cost for each country in the world became an important research, high tax efficiency is maximized by controlling and reducing tax collection cost. At present, tax collection costs in all regions of China are generally in high level, how to reduce the cost of tax collection is imperative before us. In this paper, tax collection cost of a Local Taxation Bureau of Hengshui City was taken as an object of study, the performance and causes of high tax collection cost were analyzed with relevant finance and economics theory; meanwhile, the author analyzes experience and practice of the control of tax collection cost in developed countries, strategies to lower the tax collection cost in China were promoted from the system and management aspects.There are four contents of this paper. First, the concept of tax collection cost was defined, characteristics of the tax collection cost changes were analyzed, and three main factors which impact tax collection cost were summed up, namely, the tax system factors, tax administration and economic factors. Second, the tax collection cost of a Local Taxation Bureau of Hengshui City was put as an example, the performance and main reason of high tax collection cost are analyzed, and referential meanings of controlling tax collection cost were put forward for China.Third, the author concluded the success experiences of tax collection costs control of the developed countries. By introducing the successful practice of tax collection cost control of the United States and Japan, what we can do is to improve the setup of tax collection agency, implement tax agents, and apply science and technology.Fourth, the countermeasures and suggestions were proposed to reduce the tax collection cost, from the introduction of reasonable way to lower tax collection cost. Measures and specific recommendations to reduce the tax collection cost were proposed from system and management level respectively. |
