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近几年来,我国税收收入快速增长,2003年突破2万亿元,增收额超3000亿元,创历史新高。但我们也应清醒地看到,我国的税务机构庞大,税收成本居高不下。如何最大限度地降低税收成本,为国家提供更多的税收净收益是当前亟待解决的问题。税收成本及其问题的提出税收成本是指在尽量减少税收流失和差错的前提下,征集一定数量的税收所发生的各项直接费用、间接费用和额外费用的总和,由税务稽征成本、税务执行成本、税务社会成本三部分组成。税务稽征成本指的是税务机关为稽征税收而投入的费用,即直接费用。按用途可
In recent years, China’s tax revenue grew rapidly. In 2003, it exceeded 2 trillion yuan and surpassed 300 billion yuan in revenue, setting a record high. However, we should also be soberly aware that the tax authorities in our country are huge and the tax cost remains high. How to minimize the tax cost and provide the country with more tax net income is the urgent problem to be solved. Tax costs and issues raised Tax costs refer to the sum of the direct costs, overhead costs and extra costs incurred in collecting a certain amount of tax revenue while minimizing tax losses and errors. The tax cost, tax Implementation costs, tax social costs of three parts. The cost of tax collection refers to the tax authorities for the tax revenue and put into the cost, that is, direct costs. According to use