【摘要】：改革開放至今，中國經(jīng)濟發(fā)生了翻天覆地的變化，對應而來的，就是中國財政收入中稅收的大幅增長。然而，在稅收收入增長的背后，稅收成本率也在增長。稅務機關自身稅收成本意識的缺乏，監(jiān)督機制的薄弱和國家稅收制度、社會環(huán)境等因素是降低稅收成本的主要解決點�？h級稅務機關作為基層稅務機關，直接承擔稅收收入的征收工作，同時也是稅收成本支出的重頭，了解縣級稅務機關的稅收成本現(xiàn)狀，對降低全國稅收總成本，減少財政負擔有著重要意義。 從縣級稅務機關稅收成本的現(xiàn)狀來看，基層稅務機關的稅收成本除了受制于社會的大環(huán)境，真正自身的因素還是有的。要降低稅收成本，就必然要從稅收制度、社會經(jīng)濟發(fā)展等處著手，更主要的還是要稅務機關自身提高認識，把降低稅收成本看成是稅收收入發(fā)展的必然趨勢，而不是當成和稅收計劃一樣的上級下達任務。為此，除了經(jīng)濟發(fā)展、改進稅收制度以外，基層稅務機關還必須從自身實際情況出發(fā)，自我改進工作方法，優(yōu)化配置征管力量，加強內(nèi)部監(jiān)督審計力度，落實信息化建設。基于這種認識，本文試圖從縣級基層稅務機關的角度出發(fā)，提出影響稅收成本的因素，以及降低稅收成本的原則、模式與對策。
[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.
【學位授予單位】：南昌大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F810.6

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