西方国家纳税成本管理对我国的启示

Enlightenment Obtained from Management on Cost of Taxpayers in Western Countries

长期以来,我国缺乏对纳税成本的研究和分析,没有形成对纳税成本进行管理的方式和方法。本文拟就西方国家对纳税成本管理的现状与特点为借鉴,对我国构建纳税成本管理的理论基础、指标体系和管理体系进行初步探讨。

China lacks of the research and analysis on the cost of taxpayers for a long time, hasn＇ t formed the way and the method of the management to the cost of taxpayers. Takes western countries＇ situation and characteristic of the management to the cost of taxpayers for references, this paper carries on the preliminary discussion on the basic theory, the indicator system and the management system of the manage- ment to the cost of taxpayers.