【摘要】 对我国税收征管成本的现状及影响因素进行了分析与探讨,并对降低税收征管成本提出了相应的建议:科学制定税收政策和税收制度,调整税收征管机构布局,树立成本观念,建立征税成本核算体系等,以尽可能少的征管成本取得尽可能多的税收收入。更多还原

【Abstract】 The cost status of tax collection in China and the influencing factors are analyzed,and recommendations to reduce the cost of tax collection are proposed: the scientific development of tax policy and tax system,the adjust ment of tax collection agencies,the establishment of the cost concepts,and the establishment of a tax cost accounting system so as to gain as much tax revenue as possible with minimal administration costs.更多还原