税收成本管理亟待加强

• 作 者: 高光祖
• 机 构: 吉林省地方税务局
• 出 处: 涉外税务
• 发表日期: 1997年10期
• 关键词: 税收成本 税收收入 征管模式 税制设计 国家税务总局 国税局 依法治税 税收制度 征税成本 重点稽查

税收成本是指税务机关组织收入过程中在一定时间内征集一定数额税收中所发生的人力。物力、财力耗费的总和，它反映的是征税费用占缴纳税收的比例。我国的税收成本一直较高，特别是实施分税制、建立两套税务机构之后。对此，应该引起各级税务部门的关注，重视税务成本的管理。

Tax cost refers to the tax authorities in the process of organizing revenue within a certain amount of time collected tax revenue in the human. The sum of material and financial resources consumed, it reflects the proportion of tax expenses to tax payment. The tax costs in our country have always been high, especially after the implementation of the tax-sharing system and the establishment of two tax authorities. In this regard, it should arouse the attention of tax departments at all levels, pay attention to the management of tax costs.