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1、分，麒麟区地税局控制税收征管成本的对策，在麒麟区地税局为降低税收征管成本已经采取相应措施的基础上，从七个方面提出进一步降低成本的管控措施，为麒麟区地税局控制税收征管成本奠定坚实的理论基础。关键词：税收征管成本；成本管理；税收信息化；征管模式IIABSTRACTSincethetaxsystemreformedin1994,thelocaltaxsystemhasbeenimproved,andtaxrevenuehasbeenincreasedrapidly.Asthemainsourceoflocalso
2、cialandeconomy,taxplaysamoreandmoreimportantrole.Butthetaxcostincreasesaccordinglybythetaxrevenuegrowth;indeed,sometimesthetaxcostincreasingdegreeismorethanthetaxrevenueincreasingdegree.Thisphenomenonisparticularlyprominentinourcountry’sdigitallocaltaxsyst
3、em.Taxcostincreasewillnotonlyinvolvethetaxrevenue,butalsodraglocaleconomy’sprogressing,thatwillmakegovernmentintoadifficultsituation.Soreducethetaxcostismeaningfortaxsystem,alsoit’sveryfirstquestionneedtosolvingintaxsystem.astheroleofbasicunitofthetaxsyste
4、m,andthegovernment'smostimportantauthoritydepartment,digitallocaltaxbureauarenotonlythemessageofthenationaltaxpolicyandregulation,butalsodirectlyactiondepartment.Digitallocaltaxbureauisanimportantroleinpromotinglocaleconomicdevelopment.Now,therearedifferen
5、tonourcountry’staxcostrate,developedareasandcoastalcitiesarerelativelylow,undevelopedareasarerelativelyhigh,overall,taxcostrateindevelopedcountriesismaintained1%inaverage,it’s4%inourcountry,whatahugedifferent.Comparewithdevelopedcountriesandourcountry,digi
6、tallocaltaxbureau’staxrevenuerateislow,buttaxcostrateishighinnationalaverage.ThisarticlebasesonQiLindistrictlocaltaxbureau’ssituationswhichincludetaxcollectionandmanagementcost,mytaxcollectionexperiencesandtheoriesoftaxcost.Thisarticleanalysistheproblemwhi
7、chinQiLindistrictlocaltaxbureau’staxcostandthereasonoftheproblem,thengettingtheadvisestosolvingtheproblem.Thisarticledividedintofiveparts:thefirstpart,thetheoriesofthetaxcost,it’sdefinitionofthetaxcostandthefactorsthataffectthetaxcost.Alsothispartdiscusses
8、thetaxcost’ssignificationandimportantindex.Thesecondpart,theQiLindistrictlocaltaxbureau’spresentsituationwhichincludetaxcollectionandmanagementcostreducing.ThepartdiscussesthepresentsituationofthetaxIIIcollec
