中国征税成本问题的现状分析及其对策

中国征税成本问题的现状分析及其对策
摘要：近年来，随着我国经济的飞速发展，税收收入得到较快增长，但与此同时，税收成本也在大幅增长、税收成本逐年增高，与国际发达国家相比偏高，这一问题在我国社会各界引起了极大反响，“高成本、低效益”已成为我国税收工作的潜在问题。我国的征税税成本有进一步降低的空间。因此，在我国研究税收成本现状并探索税收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，分析了我国目前征税成本偏高的现状及原因。结合对发达国家降低税收成本的措施的借鉴，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；对策

Tax cost of China's Current Situation and Countermeasures

Abstract: In recent years, as China's rapid economic development, tax revenues are relatively fast growth, but at the same time, the tax costs are also substantial growth in tax costs increased year by year, higher than in developed countries and the international, the problem in our society all caused a great response, "high-cost, low efficiency" has become a potential problem of taxation. Tax costs of the tax room for further reduction. Therefore, the cost of the tax status of our research and to explore optimal measures to tax costs is necessary. Through a combination of theoretical and empirical methods to analyze the high cost of our current tax status and the reasons. Combined with lower tax costs in developed countries learn from the measures that China should cost consciousness from the tax, the tax structure, tax authorities set the tax agency in a bid to increase revenue by cost-conscious, optimizing the tax structure, streamlining the tax authorities, improve the tax agency and other measures to reduce tax costs, increase tax efficiency.

Key words: Tax cost; Status; Strategy

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