Research On The Case Of Local Tax Collection Cost Control In Guanghan

Maximize the economic interests want to achieve in any economic activity, tax revenue as the economic areas also exist how maximize returns with minimal cost."Which requires government departments to optimize the structure of the tax cost, reduce The total tax costs, to maximize the tax net income. Taxation departments at all levels need to be studied in the current economic development situation, a new issue has been resolved gradually into how a minimal tax cost, best service attitude, the best quality of work in accordance with the law to impose the largest tax.Guanghan City, local taxes are the main source of fiscal revenue in Guanghan City, Guanghan City, is also an important source of funding for infrastructure building, very closely with the the Guanghan City’s economic development is also closely related to their own interests with the grass-roots taxpayer. The article only tax administration is the most direct and most easily measured tax levy cost analysis and research.The first clear the purpose and significance of the research the cost of local tax, after briefly addressed the Research of the tax cost and efficiency issues at home and abroad, the research methods, innovation and chapter structure. Secondly, the general principles of cost and efficiency of local taxes are introduced, first introduced the basic theory of the local tax, after tax cost is clear connotation and characteristics, briefly discusses the internal relations of the tax costs and tax efficiency. Again, a simple analysis of Guanghan City, local taxes cost position, the problem of how to evaluate the cost of the local tax system, the establishment of a comprehensive evaluation index system, and from the local tax tax system, tax collection and management level, management level, quality of personnel and tax environment. analysis of the factors leading to the high cost of local taxes, inefficient. Again control the mode of the tax cost of the developed countries, the United States, Japan, combined with the actual situation of our country, expounded China can learn from the experience and enlightenment. Finally, strengthen cost consciousness, improve the tax system, strengthen the collection and management of lower local tax cost of the suggestions to improve the local tax efficiency.Value of this research, in addition to expectations, the tax cost analysis theory applied to the local tax system in Guanghan City, for correction related theoretical system, and enhance the application of the theoretical system capacity, and improve the system of tax theory building, Guanghan City, where I hope to deepen reform of the tax collection system, the condensed institutional settings, reduce costs, and improve the collection and management of quality, and improve the collection and management system, the effective implementation of the duties of the tax authorities to achieve hierarchical division of power in the true sense of the tax; eventually achieve beneficial Guanghan City to build a new adaptation market financial operation mechanism of the economic requirements, Guanghan City, the future financial stability of the rapid growth and the healthy and rapid development of key industries.