机构地区: 江苏财经高等专科学校
出 处: 《税务与经济》 1997年第4期4-6,共3页
摘 要: 税收成本的涵义包括税收的稽征、执行成本和税收的社会成本。为提高税收工作的效率,必须从完善税制、深化征管改革及提高税务人员素质。 The meaning of the tax cost includes the costs of assessment and excution and the social cost of tax. In order to improve the efficiency of tax, We should seek for some methods of decreasing the tax cost by perfecting the tax system, deepening the reform of management and control, improving the qualities of the tax collectors and stregthening.
领 域: [经济管理]