縣級(jí)稅務(wù)機(jī)關(guān)稅收征收成本研究
[Abstract]:Since the reform and opening up to date, China's economy has undergone earth-shaking changes, corresponding to the substantial increase in tax revenue in China. However, in the tax revenue growth behind, the tax cost rate is also increasing. The main solution to reduce the tax cost is the lack of tax cost consciousness of the tax authorities, the weakness of the supervision mechanism, the national tax system, the social environment and so on. As the grass-roots tax authorities, the county tax authorities are directly responsible for the collection of tax revenue, and at the same time, it is also a heavy part of the tax cost and expenditure. To understand the current situation of the tax costs of the county tax authorities, and to reduce the total tax costs of the whole country, Reducing the financial burden is of great significance. Judging from the present situation of the tax cost of the county tax authorities, the tax cost of the grass-roots tax authorities has its own factors besides being restricted by the social environment. In order to reduce the cost of taxation, we must start with the tax system, social and economic development, etc. More importantly, we should raise the awareness of the tax authorities themselves and regard reducing the cost of taxation as an inevitable trend in the development of tax revenue. Not as a superior as a tax plan. Therefore, besides the economic development and the improvement of tax system, the grass-roots tax authorities must proceed from their own actual conditions, improve their working methods, optimize the allocation of the collection and management power, strengthen the internal supervision and audit, and implement the informatization construction. Based on this understanding, this paper tries to put forward the factors that affect the tax cost, as well as the principles, models and countermeasures to reduce the tax cost from the angle of the county level tax authorities.
【學(xué)位授予單位】:南昌大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.42;F810.6
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