县级税务机关税收征收成本研究.pdfVIP

摘要 摘要 改革开放至今，中国经济发生了翻天覆地的变化，对应而来的，就是 中国财政收入中税收的大幅增长。然而，在税收收入增长的背后，税收成 本率也在增长。税务机关自身税收成本意识的缺乏，监督机制的薄弱和国 家税收制度、社会环境等因素是降低税收成本的主要解决点。县级税务机 关作为基层税务机关，直接承担税收收入的征收工作，同时也是税收成本 支出的重头，了解县级税务机关的税收成本现状，对降低全国税收总成本， 减少财政负担有着重要意义。 从县级税务机关税收成本的现状来看，基层税务机关的税收成本除了 受制于社会的大环境，真正自身的因素还是有的。要降低税收成本，就必 然要从税收制度、社会经济发展等处着手，更主要的还是要税务机关自身 提高认识，把降低税收成本看成是税收收入发展的必然趋势，而不是当成 和税收计划一样的上级下达任务。为此，除了经济发展、改进税收制度以 外，基层税务机关还必须从自身实际情况出发，自我改进工作方法，优化 配置征管力量，加强内部监督审计力度，落实信息化建设。基于这种认识， 本文试图从县级基层税务机关的角度出发，提出影响税收成本的因素，以 及降低税收成本的原则、模式与对策。 关键词：税收成本；基层税务机关；影响因素；思路和途径 I 万方数据 ABSTRACT ABSTRACT Since the reform and opening up, great changes have taken place in Chinas economy, the corresponding, was a surge of financial income tax in China. Behind the tax revenue growth, however, the tax cost rate is rising. Tax authorities lack of their tax cost awareness, supervision mechanism of the weak and the national tax system and social environment factors such as the main point of solution is to reduce tax cost. Tax authorities at the county level as a grass-roots tax authorities, tax revenue collection work directly, is also the start of tax cost, and to study the status quo of tax cost of the tax authorities at the county level, to reduce the total cost of the national tax, reduce the financial burden has important significance. From the point of the present situation of the tax authorities at the county level tax costs, tax authorities at the gras