《征税成本现状分析》-毕业论文.docVIP

哈尔滨工业大学工学硕士学位论文 哈尔滨工业大学毕业设计（论文） PAGE 10 - - PAGE I - - 摘要 近年来中国经济的迅猛腾飞，企业的增加和扩大，使得税收在额度与广度上剧增。而我国的税收基数巨大，范围广泛，税收又是财政收入的主要来源，中国的财政收入20%来源于税收，如此以来政府的征税成本就显得愈发重要。但是中国的征税成本率却高达6%，为其他国家的5～6倍，从我国目前征税成本现状分析，我国征税成本与国际发达国家相比偏高，征税成本有进一步降低的空间。因此，在我国研究征税成本现状并探索征税成本优化的措施很有必要。 本文通过理论与实证相结合的方法，在系统完整地梳理税收成本理论的基础上，分析了我国税收成本的现状。结合对发达国家降低税收成本的措施的考察，认为我国应该从税收成本意识、税制结构、税务机构设置、税务代理等方面入手，通过增强税收成本意识、优化税制结构、精简税务机构、完善税务代理等措施，降低税收成本、提高税收效率。 关键词　征税成本；现状分析；优化思路； Abstract In recent years, economys soaring, enterprises increasing and expanding, causes the tax revenue increasing on both amount and range. Yet we have a huge tax revenue base, widespread scope and the tax revenue is also the most important source to our financial revenue, Chinas financial revenue 20% originates from the tax revenue. So governments taxation cost appeared increasingly important. But Chinas taxation cost rate actually reaches as high as 6%, for other nationals 5~6 times, through the analysis of our countrys current taxation cost, we can see that our countrys current taxation cost is higher than the developed countries and there has some space for the taxation cost to reduce. So, it is very necessary to research the actuality of taxation cost and explore the measures to optimize it. This article mostly uses the research methods of theory analysis and positive analysis. Based on hackling the theory of taxation cost integrally, this article analyzes our countrys current cost of revenues and brings forward some measures to optimize the cost of revenues. Through reviewing the measures which the developed countries use to reduce the cost of revenues, I think we should take measures to boost up cost consciousness of revenues, optimize the structure of tax system, condense the institution of revenues, and perfect the surrogate of revenues. We can reduce the cost of revenues and enhance the efficiency of revenues by using these measures. Keywords　 Tax cost; Quo analysis; Optimization； 目录 目录 TOC \o 1-3 \h \z \u HYPERLINK