The Tax Authority Tax Cost Management Problems And Countermeasures Research

The tax cost management is an important basis for the internal management of the tax department, tax departments in theimplementation of tax collection process, carries on the management to the taxation process through planning, organization, implementation,control and innovation process, and according to the relevant laws and regulations, formulate the corresponding working methods, adjusting the tax behavior, so as to prevent the tax law enforcement the risk,reduce the tax costs arising from the purpose, the principle of minimum cost. In the tax department, how to do well the service,improve the work efficiency, reduce the tax cost is a problem worthy of study. For a long time, the tax work is to complete the task as the center to issue the tax, higher levels of government and higher authorities in the execution of tax plan, more is to pay attention to taxincome, and the growth rate and growth rate, pay attention to the role of taxation as a means of adjusting the economic role, but ignore thetax adjustment of tax cost expenditure management in the enrichmentprocess and management methods and means, because of the unreasonable, low administrative efficiency, lead to tax costs continue to rise. Effective management of Taxation, reducing tax cost, taxcollection and management will help to improve the benefit of taxregulation, the full realization and perfecting our tax system andspecification. This paper starts from the impact of tax cost factors,analysis and Discussion on the existence of Taxation do cost management problems, and put forward the improvement measures and feasible countermeasures on the existing problems, so as toprovide a reference for the tax authorities to work better in the futuredevelopment.This thesis is divided into five parts. In the part of introduction, this paper briefly describes the significance of this research, on the theoryof tax cost management are summarized, and then introduces theresearch methods, innovations and shortages of this paper.The first part is about the concept of tax cost management definition and theory. This part is divided into three sections, the first sectiondefines the connotation of tax cost management, cost management.The second section introduces the tax cost management content,indicators and management features, the third section discussesanalysis, fully demonstrates the significance of strengthening tax administration costs.The second part is about the analysis of the present situation of cost management of Taxation in china. The first part analyses the influence factors of cost management of Taxation in China, the main factors of tax legislation is not perfect, the tax system is not reasonable, taxationidea has not adapt to the economic development, the tax authoritymanagement capability is not strong, the tax personnel in theeducation and training so as to improve etc.. Secondly, the tax cost management problems, including neglect the management role, the lack of cost management concept, management method is relatively backward, cost management scope is too narrow and weak management awareness.The third part is about the countermeasures and suggestions to strengthen and improve the tax on cost management. This part of the above mentioned problems, put forward to strengthen the tax costmanagement measures, including establishing the right of tax costmanagement concept, strengthening tax cost consciousness, improve the taxation methods of cost management etc..