The Taxation Cost And Taxation Efficiency

With continuous reform of tax system and tax collection and management model , technical innovation of tax collection and management, continuous improvement in the quality of tax personnel, it has a number of conditions in improving efficiency of tax collection and management. However, objectively speaking, China's current tax efficiency is not high, especially compared with Western developed countries; China's tax cost is still in its relatively high cost of the state. How to effectively reduce our tax cost and improve tax efficiency is gradually referred to the official agenda. On the other hand, with the establishment of tax framework applied to socialist market economy and strict scientific tax collection system, tax administration is changing from "extensive" to "intensive", then National Tax Bureau raised thoughts of " The rule of law, fair, civilized, efficient" in new era tax administration, so as to deepen reform in tax collection and management by reducing tax cost and improving tax collection and management efficiency.Firstly, tax cost connotations are comprehensively interpreted, the factors of tax cost components are comprehensively understood, and the combined factors and connotations of tax cost are grasped. And the basic factors of tax cost evaluation are grasped by interpreting related indicators of tax cost. Secondly, some factors impacting tax cost and efficiency are researched, such as tax system factors, tax collection and management factors, social environment factors, economic factors and so on. These factors' influences on tax cost and efficiency are comprehended. Thirdly, our country's current states of tax cost are interpreted, the reasons of high tax cost and low tax efficiency are studied. At last, methods of reducing tax cost and improving tax efficiency are put forward.Methods in paper as follows:1,Proofs with examplesTheoretical study and practical work are combined to analyze our country current states of tax cost and efficiency.2,Systematic analysisAs system is a global entity combined with similar things according to some certain relations, one thing's changes will impact others stability and development. Similarly, the factor impacting tax cost and efficiency is not single, it's systematic. Factors are not isolated, they're related. By systematic analysis, the factors impacting tax cost and efficiency can be comprehensively, accurately, and systematically understood.3,Compared analysisBy horizontally comparing tax cost and efficiency in western developed countries with that in our country, and by vertically comparing tax cost conditions of different internal areas, it can be found out the reasons making tax cost high and tax efficiency low.Tax cost and efficiency is an important subject in taxation theory and tax collection and management. The research in tax cost and efficiency is practical significant. Firstly, the efficiency awareness of tax collection and management staff can be enhanced, the concept of "tax administration without cost" formed in a long time can be abandoned. Secondly, the establishment of relevant evaluation factors can be explored, objective and comprehensive evaluation of China's tax efficiency status can be given. Thirdly, the work of improving tax collection and management can be made clear, the level of China's tax collection and management efficiency can be improved.