The Application Of Activity-Based Costing In The Branch Bureau Of The Local Taxation Bureau Of F City

Basically,each level of the public sectors is faced with heavily pressure to create more output with less input.In the world,almost all of the central governments,the municipal governments and other local governments suffer various financial stresses.There is no any exception to the tax authorities at all.Although our country tax revenue keep growing in recent years,the corresponding tax cost becomes higher and higher,which leading to a "high cost,low benefit" tax levying effects.This model runs counter to the social developing requirement of "better,faster and more economically maintaining existing tax levels without lowering service levels".With the development of society and the deepening of reform,it is urgent to improve work efficiency and service level.The tax authorities have made many attempts,but the results have not been satisfactory.After the analysis of this paper,it is considered that the traditional cost management method is too rough.As a result,the liability cost accounting is not clear,the operational efficiency calculation is wrong,and the evaluation is distorted.Therefore,it is decided to seek a breakthrough from ABC,because ABC is more accurate.Based on the tax cost characteristics,this article brings the Activity-Based Costing into the study of tax administration cost.First of all,the thesis concludes the present situation of the traditional tax cost,and points out some main problems.And then it argues that the Activity-Based Costing being applied in the field of taxation is completely practable.Based on these analyses,a new tax cost control mode is constructed with the activities cost theory.The new model directs the resources collection to the activities through the resource driver rather than products.And then allocates activity drivers to the cost objects,such as different tax services.The new tax cost accounting system allocates "resources to activities,and then partitions the activities to the tax service".With the core connection of the activities of the Activity-Based Costing and the information about the value-added and non value-added activities,the new system can find the key points of cost control,and improve value-added activities,eliminate non-value added activities.Without reducing the level of service conditions,it will keep the stable growth of tax revenue within a certain range,at the same time;improve the efficiency of the taxation.The Second distinguish achievement in this thesis is that the empirical analysis to F municipal local taxation bureau with the new tax cost accounting systems.In the last,other innovations include the activity based analysis on the taxation operations of the land tax section and a new Activity-Based Costing counting method for tax collection was established.