关于xxx市地税局税收征管成本的研究-公共管理专业论文.docxVIP

哈尔滨工璁大学公共管理硕士学位论文摘要 哈尔滨工璁大学公共管理硕士学位论文 摘要 税收成本问题是近年来税收领域研究的一个叛的热点，焉本文研究的主 要范围是我耀税收征管成本。针对我国存在的税收征管成本屉高不下的现状， 作者试图从税收成本的基础理论入手，阐述研究税收征管成本的重要意义， 进越在调查研究豹基础上，分柝XXX市她税局税收征管成本的状提，影昀税 收往管成本的因素，簸籍探讨如何借鉴国羚经验，提嶷控制税收征管成本的 建议。 本文共分为四个部分。第一部分描述的是税收藏本闫题的提出，税收成 本的研究历程，本文的研究的内容与方法。 文章的第二部分着重介绍税收成本的基本概念和基磷理论，在分析税收 成术的定义和分类的蘩础上，给出税收铽管成本的指标体系。 文章的第三部分是本文的熏点，介绍了我翻税收铤管成本的基本概况， 着壁对XXX市地税局2000．2004年征管成本进行了实证分祈。鼓后，对影响 税收运行成本的因素进行了分析，并以j琏：作为治理税收征管成本的对策和建 议的依据。 本文的第四部分承接前三部分，研究如何对税收运行成本进行有效的控 制。这部分，针对我国控制税收运行成本的研究和实践落后于西方发达国家 的实际情况和我国的国情，提出要借鉴其他国家在治理税收运行成本方面的 经验，控制我国的税收征管成本，并在文章最后，提出了治理我国税收征管 成本的基本腮路。 关键谰税收成本；税收征管成本；控制 AbstractFax Abstract Fax costs are getting a focus of the recent tax research。This paper focuses on the tax administrative costs．Considering the higher tax administrative costs of our country,and trying to start with the basic theoretical analysis on tax costs，the author examines the important meaning of the research on tax administrative costs．The author analyzing the tax administrative costs of xxx local taxation bureau，the factors affecting these costs 0n the basis ofthe concrete investigations． Finally,the attthor put forward the proposition of how to control effectively the administrative costs through drawing foreign countries successful experiences and combining them with China’s reality． The paper is composed of four parts．The first part examines firstly the existence of the problem of tax costs，then it puts forward the subject and research method ofthe papen As the second part{s concerned，it puts art emphasis on the presentation of the basic theories of the tax costs．Based on the analysis of磕e如finidon and classification of the tax costs，it puts forward all index system concerning tax administrative costs． The third part is the focus of the paper．It does all empirical analysis on the China’s current tax administrative ces荤s by making an investigation into the tax administrative costs of a representative ci壤Finally,the author examines the possible factors that may aft瓷c