我国税收征管制度变迁的路径选择--基于税收征纳交易费用的分析  

Path Selection of Transformation of Tax Levy System in China——Analysis Based on the Transaction Costs of Taxation

作　　者：龚志坚[1] 熊平园 舒成[1] 

机构地区：[1]江西财经大学,江西南昌330013 [2]南昌市高新区地税局,江西南昌330096

出　　处：《税务与经济》2008年第5期74-77,共4页Taxation and Economy

摘　　要：与发达国家相比,我国征税费用过高;不同地区间税收征收成本差别较大;征税费用与纳税费用的比例不平衡并经常相互转化;由"寻租"、"设租"导致的税款流失严重。这些现象说明,我国的税收征蚋交易费用还不够合理。建议通过推进征纳系统的信息化、组织结构的扁平化、征税流程的精细化等有效措施,来实现我国以节约税收征纳交易费用为导向的税收征管制度变迁。Compared with the developed countries, our taxes are too high. And tax costs vary in different areas, tax costs and tax payment expenses are imbalanced and rent-seeking and set rent lead to serious loss of tax. These phenomena show that the transaction costs of tax revenue is not reasonable. It is suggested that measures such as promotion of the system＇ s informationization, flattening of organizational structure and precise taxation process should be taken to realize the transformation of tax levy system directed by saving transaction costs.

关 键 词：税收征纳交易费用 税收征管制度 征税费用 纳税费用 行政费用 监督费用 

分 类 号：F810.423[经济管理—财政学]