毕业设计（论文）--征税成本现状分析.docVIP

摘要 近年来中国经济的迅猛腾飞，企业的增加和扩大，使得税收在额度与广度上剧增。而我国的税收基数巨大，范围广泛，税收又是财政收入的主要来源，中国的财政收入20%来源于税收，如此以来政府的征税成本就显得愈发重要。但是中国的征税成本率却高达6%，为其他国家的5～In recent years, economys soaring, enterprises increasing and expanding, causes the tax revenue increasing on both amount and range. Yet we have a huge tax revenue base, widespread scope and the tax revenue is also the most important source to our financial revenue, Chinas financial revenue 20% originates from the tax revenue. So governments taxation cost appeared increasingly important. But Chinas taxation cost rate actually reaches as high as 6%, for other nationals 5~6 times, through the analysis of our countrys current taxation cost, we can see that our countrys current taxation cost is higher than the developed countries and there has some space for the taxation cost to reduce. So, it is very necessary to research the actuality of taxation cost and explore the measures to optimize it. This article mostly uses the research methods of theory analysis and positive analysis. Based on hackling the theory of taxation cost integrally, this article analyzes our countrys current cost of revenues and brings forward some measures to optimize the cost of revenues. Through reviewing the measures which the developed countries use to reduce the cost of revenues, I think we should take measures to boost up cost consciousness of revenues, optimize the structure of tax system, condense the institution of revenues, and perfect the surrogate of revenues. We can reduce the cost of revenues and enhance the efficiency of revenues by using these measures. Keywords　 Tax cost; Quo analysis; Optimization； 不要删除行尾的分节符，此行不会被打印目录 摘要 I Abstract II 第1章 绪论 1 1.1 研究的背景及现实意义 1 1.1.1 研究的背景 1 1.1.2 研究的现实意义 2 1.2 国内外研究现状 3 1.2.1 国外研究现状 3 1.2.2 国内研究现状 3 第2章 征税成本的基本理论 4 2.1 征税成本的内涵 4 2.1.1 征税主体 4 2.1.2 征税成本率及人均征税额 4 2.1.3 实施成本 5 2.2 征税成本的影响因素 5 2.2.1 经济发展状况 5 2.2.2 税收法制的完备程度 6 2.2.3 税制结构的选择 6 2.2.4 税收征管水平的高低 6 2.2.5 对征税成本的认知程度 6 第3章 我国征税成本现状分析 7 3.1 我国征税成本现状 7 3.1.1 征税成本率偏高