我国税收行政效率偏低的成因及其解决途径  

On Causes of China's Low Administrative Efficiency of Taxation and Solutions

作　　者：高铭伟[1] 

机构地区：[1]浙江财经学院法学院,浙江杭州310012

出　　处：《西安财经学院学报》2009年第2期62-66,共5页Journal of Xi’an University of Finance & Economics

摘　　要：税收行政效率主要体现为征税成本率、纳税成本率和人均征税额,是衡量税务机关工作效果的重要指标。针对我国税收行政效率偏低的状况,主要应从健全税务部门的成本核算制度、完善税收法律、改革征管模式、改进征管手段、提高税收的社会化水平等方面入手解决。Administrative efficiency of taxation mainly reflects in cost ratio of collecting tax, cost ratio of tax compliance and average amount of tax, and it＇s a important criterion for scientific evaluating the work of revenue departments. In view of the lower administrative efficiency of taxation, we should analyze the causes, use overseas advanced experiences, then bring forward some measures to solve the problem. These measures mainly include improving the cost - accounting system of revenue departments, perfecting tax laws, reforming the model of tax collection and management, improving tools of tax collection and management, and enhancing socialization level of revenue.

关 键 词：税收行政效率 征税成本率 纳税成本率 人均征税额 

分 类 号：F810.42[经济管理—财政学]