Research On Taxation Cost Management Of National Primary Tax System

Tax already has thousands of years. In order to achieve social stability and the functioning of its own authority, the government will take part of the tax, and in order to achieve these revenues, the government also needs to pay a certain price, which is called the tax costs. After the reform and opening up, China’s tax revenue accelerated with pace of economic development and rapid growth, and this corresponded to the cost of collection of taxes also rising. Western developed countries has do the cost of tax management and control for a long time, their tax cost ratio is generally between 1% to 2%, while China’s tax authorities still under the influence of traditional thinking taxation, concerned more about how to achieve rapid growth in tax revenues and ignored the tax cost control and restraint, leading to the cost of collection of tax is relatively high. Especially in the primary tax system, the tax revenue size and growth rate is still the main measure of assessment and evaluation of tax collection and management quality. As part of the cost of the tax, tax on the cost of research started late, compared with Western countries, China’s research is still in its infancy, the cost of the tax study is relatively small, but not a complete theoretical system. Under the current tax system grassroots tax costs and tax revenues do not match the plight of research tax cost management undoubtedly has far-reaching significance, which is not only can help the grassroots tax system to reduce the tax cost, but can also contribute to improve our tax system cost theory of its own strength.According to the research objectives and contents of the article, research framework of the article is divided into five parts:The first part, introduction. The part of the article describes the background, theoretical and practical value of research, scholars and related tax costs point of view and made a systematic review discussed. On the basis of previous studies, this paper proposes that part of the contents of the main ideas and taxation costs, the article also pointed out that innovation and shortcomings.The second part, the cost of tax concepts and theories are reviewed. Firstly, it defines the concept of tax costs. Subsequently, the cost analysis tax structure, as well as factors affecting the cost of taxation. Meanwhile, the tax cost management theory on behalf of tax efficiency theory, the theory of welfare economics and public management theory are reviewed, lay the theoretical foundation for the following study.The third part analyzes the management status on IRS tax costs of S. This section analyzes the S region IRS 2011--2015 year before tax collection, as well as its general practices and achievements in the tax cost management process, and S Regional IRS tax cost management issues analysis.The fourth part analyzes the problems and reasons grassroots tax system tax cost management. On the basis of this part of the S region IRS tax cost management profiles on the scope of the study will be further extended to the entire tax system, the grassroots, the grassroots tax system tax cost management issues in-depth analysis, and the cause of the problem Were studied.The fifth part, measures the cost of tax administration grassroots tax system optimization. This section in the tax system for the grass-roots tax cost management in a single mode of taxation, taxation means poor convergence, tax allocation of resources and lack of effectiveness of tax service quality is not high put forward concrete measures to solve the grass-roots tax taxation system optimization cost management for reference.