作　　者： ; ;

机构地区： 暨南大学管理学院

出　　处： 《税务与经济》 2003年第4期43-45,共3页

摘　　要： 税收的效率关系到税收的投入产出,我国的征税成本远高于国外发达国家的水平。影响征税成本的因素主要有:税收环境、税制的复杂性和征管模式、税务机构设置与分布、政府部门的征税成本意识、税务服务。对这些因素的分析,将有助于决策者解决征管过程中成本过高的问题,从而提高征税的效率。 The rate of taxation links with the input and output of taxation,and the cost of taxation in China is higher than in the developed countries in the world.The main factors which influence the tax cost are:tax environment,complexity of the tax system and the model of tax collection and management,the design and distribution of tax agency,the consciousness of the tax cost from the government and tax service.By analysing these factors,the tax cost problems will be solved and the efficiency of tax will be raised.

关 键 词： 税收工作 征税成本 影响因素 税收环境 税制 征管模式 税务机构 税务服务

领　　域： [经济管理]