征管成本与税制结构选择

TX A Choice for the Collection and Management Cost and the Structures of Tax system

选择税制结构的过程就是税制优化的过程。为了达到税制的优化，就必须使每一税种的边际总成本相一致，从而使社会的总负担最小。在税率的设计上，必须使税率数量所导致的边际效率成本下降等于由此而导致的边际征管成本增加，这种达到均衡点的税率数目才是现实中的最优。在税基范围上。

Abstract The process of choosing the structures of tax system is the one of the tax system is the one of the tax system of optimality. In order to realize it,the marginal cost of tax categories should be identical,thus the social burden about it will less . For the design of tax rate ,the decrense of marginal efficiency cost occuhed due to the amount of tax rate must be a same as the increase of marginal collection and management cost. And this is the optimum because the number of tax rate reaches the point of eguilibrium. And the optimum of tax base should be the descending rate of the marginal economic efficiency cost which is same as the ascending rate of the marginal collection and management cost.