降低税收征收成本的对策研究——以衡水市某县地税局为案例.pdf

摘 要 摘 要 税收征收成本是税收征管活动中付出的人员经费、公用经费、基建费用和其它费用 等的总称。由于税收征收成本的高低直接影响到税收效率，世界各国都把控制税收征收 成本作为一项重要研究课题，通过控制和降低税收征收成本，最大限度地提高税收效率。 目前我国各地区的税收征收成本普遍较高，如何降低税收征收成本是摆在我们面前刻不 容缓的问题。本文运用财政学与经济学的相关理论，以衡水市某区地税局税收征收成本 为研究对象，分析税收征收成本偏高的表现及原因，借鉴发达国家控制税收征收成本的 经验与做法，从制度与管理两个层面提出降低我国税收征收成本的对策。 论文主要包括四部分研究内容。一是界定了税收征收成本概念，分析了税收征收成 本变动特点，总结出影响税收征收成本的三个主要因素，即税收制度因素、税务管理因 素和经济因素。二是以衡水市某县地税局税收征收成本变化情况为例，分析了税收征收 成本偏高的表现及主要原因，提出了对我们控制税收征收成本的借鉴意义。三是总结了 发达国家控制税收征收成本的成功经验，在介绍美国和日本控制税收征收成本成功做法 的基础上，认为我们在控制税收征收成本方面，可以从完善税收征收机构设置、实行税 务代理、广泛应用科学技术三个方面加以借鉴。四是提出了降低税收征收成本的对策及 建议，从介绍降低税收征收成本的合理途径入手，分别从制度层面和管理方面提出了降 低税收征收成本的对策及具体建议。 关键词：税收征收成本 人均征税额 税务代理制度 I Abstract Abstract Tax collection cost is a general term which is paid by tax collection activities, staffing and funding, public funds, infrastructure costs and other costs. As the level of tax collection cost affects the tax efficiency directly, the control of the tax collection cost for each country in the world became an important research, high tax efficiency is maximized by controlling and reducing tax collection cost. At present, tax collection costs in all regions of China are generally in high level, how to reduce the cost of tax collection is imperative before us. In this paper, tax collection cost of a Local Taxation Bureau of Hengshui City was taken as an object of study, the performance and causes of high tax collection cost were analyzed with relevant finance and economics theory; meanwhile, the author analyzes experience and practice of the control of tax collection cost in developed countries, strategies to lower the tax collection cost in China were promoted from the system and management aspects. There are