| Tax cost is the price that tax activities must pay.If we can reasonably control the tax cost,it is not only conducive to the organization of fiscal revenue,but also can make the tax business more healthy,and realize the dual objectives of efficiency and fairness.On the contrary,it will cause some negative effects and reduce social satisfaction.In the recent years,the continuous increase of tax revenue in China has played a role in promoting national construction and improving people’s livelihood.But at the same time,the tax cost is also increasing quickly,which has aroused the attention of all walks of life.Especially the grass-roots tax departments,due to various reasons,the tax cost has been high in recent years.From the current situation of tax cost analysis,there are many problems need to be solved,in some key indicators,there is still a big gap with the developed countries.Of course,this also shows that the tax costs have further reduced space.Therefore,it has great practical significance to study the tax cost of the grass-roots tax departments.This article is in the completion of the necessary theoretical knowledge to has the connotation of tax cost and related theory,indicators of understanding system,especially the system to analyze the specific scope of tax cost,to clarify the distinction between perceptual and rational knowledge,in the analysis of problems in Mile IRS tax cost more targeted.The method of combining theory with practice is adopted in this paper.In the use of theory,based on years of experience in the work of Yunnan Mile IRS,a comprehensive analysis of the current situation of Mile IRS tax cost of Taxation and the existing problems,and from the actual point of view,the causes of these problems were analyzed.In this paper,aiming to solve practical problems,combined with the developed countries in reducing the cost of tax revenue measures,continue to learn from each other,learn from the merits,that to lower Mile IRS tax cost,should be based on the five principles of the rule of law,from the macro and micro two levels to further efforts,including the full implementation of the statutory tax,the tax department and set up a scientific and rational aspects,by enhancing the awareness of tax costs,improve the tax agency,promoting tax reform and other measures to effectively reduce the cost of tax revenue to find direction,and constantly improve the tax efficiency. |