| 对控制我国税收成本的研究 |
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| 引用本文： | 张秀莲.对控制我国税收成本的研究[J].税务与经济,2005(2):13-16. |
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| 作者姓名： | 张秀莲 |
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| 作者单位： | 南京财经大学,财政与税务学院,江苏,南京,210046 |
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| 摘 要： | 当前控制我国税收成本应正确处理两种关系:依法治税与税收成本控制的关系;征税成本与纳税成本、短期成本与长期成本的关系。控制税收成本应采取以下措施:加强税收法制建设;完善税制和征管模式;建立税收成本核算制度;改革人员考核机制。
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| 关 键 词： | 税收成本 征税成本 纳税成本 超额负担 |
| 文章编号： | 1004-9339(2005)02-0013-04 |
| 修稿时间： | 2004年11月20 |
A Research on Controlling Our Tax Cost |
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| ZHANG Xiu-lian.A Research on Controlling Our Tax Cost[J].Taxation and Economy,2005(2):13-16. |
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| Authors: | ZHANG Xiu-lian |
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| Abstract: | The two relations must be dwelt with well in controlling our tax cost,the relation of administering tax by law and controlling tax cost,the relation of cost of levying cost and cost of paying tax,and short-term cost and long-term cost.Some measures should be taken in controlling tax cost:enforcing the legal construction of taxation;perfecting tax system and levy patterns;establishing the system and levy patterns;establishing the system of tax cost accounting and reforming the mechanism of personnel feedback system. |
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| Keywords: | tax cost cost of levying tax cost of paying tax excessive burden |
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