完善管理机制 降低征税成本

Improving Administration Mechanism and Reducing Taxation Cost

征税成本的高低可以直接反映税务部门的行政效率。从管理角度看,导致征税成本偏高的原因主要包括六个方面:税务人员素质、税收征管体系、违法打击力度、税务资源整合、数据资源共享和税收信息征集。因此,完善税务管理机制就成为降低征税成本的有效措施。

Taxation cost can tell the administration efficiency of the taxation department directly. A study of the administration shows that the reasons resulting in the high taxation cost include six aspects： the quality of tax collectors, the system of tax collecting and administrating, the punishment to illegal actions, the integrity of tax resources, the share of data, and the collection of tax information. So improving the administration mechanism of the taxation department becomes an efficient measure to reduce the taxation cost.