税收成本 税负水平 税务管理

TX Tax cost ,Tax Burdens Level and Tax Administration

税收成本是由征收成本、纳税成本和税收政策实施过程中对经济资源产生扭曲的效用损失所构成。税收成本、税负水平与税务管理之间存在着紧密的联系。一定时期的税收成本影响着税负水平，而税负水平的高低又直接制约着税务管理活动；同样地，税务管理的状况及其效率，又成为税收成本形成的重要构成因素。加强税收成本研究，不断降低税收成本，维持税负的合理水平，对规范政府行为。

Abstract Tax cost is composed of collection cost tax-option cost and utility loss of economic resource during the course of operating tax policies There is a close link between tax cost ,tax-bearing level and tax administration. Tax cost influences tax-bearing level which controls the acfivity of tax administration Meanwhile the situation and efficiency of tax administration prove to be an important factor of the reform of tax cost. It has a sigmificant meaning to restrain the behavior of a government and to improve the tax-management efficiency when the study of tax cost is strengthened,tax cost is being lawered and a reasonable tax-bearing level is kept.