摘要
与发达国家相比,我国征税费用过高;不同地区间税收征收成本差别较大;征税费用与纳税费用的比例不平衡并经常相互转化;由"寻租"、"设租"导致的税款流失严重。这些现象说明,我国的税收征蚋交易费用还不够合理。建议通过推进征纳系统的信息化、组织结构的扁平化、征税流程的精细化等有效措施,来实现我国以节约税收征纳交易费用为导向的税收征管制度变迁。
Compared with the developed countries, our taxes are too high. And tax costs vary in different areas, tax costs and tax payment expenses are imbalanced and rent-seeking and set rent lead to serious loss of tax. These phenomena show that the transaction costs of tax revenue is not reasonable. It is suggested that measures such as promotion of the system＇ s informationization, flattening of organizational structure and precise taxation process should be taken to realize the transformation of tax levy system directed by saving transaction costs.
出处
《税务与经济》
CSSCI
北大核心
2008年第5期74-77,共4页
Taxation and Economy
关键词
税收征纳交易费用
税收征管制度
征税费用
纳税费用
行政费用
监督费用
transaction costs of tax revenue
tax levy system
tax expense
tax payment expense
administrative expense
governing expense
