征税成本领先性假设与中国税务组织结构优化——兼析中国国税、地税机构是否存在合并趋势  

The Assumption of Cost Leadership of Tax Collecting and Optimization of China's Tax Organization Structure

作　　者：任寿根[1] 

机构地区：[1]江西财经大学财金学院,330000

出　　处：《经济研究》2003年第2期27-33,54,共8页Economic Research Journal

基　　金：南京大学经济学博士后流动站从事研究的成果

摘　　要：本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题 ,并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。本文在对中国现行税务组织机构运行绩效考察的基础上 ,发现中国征税成本曲线呈抛物线状 ,表明中国征税成本正呈递减趋势。以此为出发点 ,本文详细论证了中国国税、地税机构不存在合并的趋势 ,相反 ,分设更为彻底却是今后的发展趋势 ,得出了与一般看法不同的结论 。On the basis of the assumption of cost leadership of tax collection , the paper discusses optimization of China's tax organization structure and analyzes whether China's state tax bureau and local tax bureau will be unitized , which is widely discussed . By exploring performance of China's tax organization the paper shows that China's cost of tax collection appears in parabola and concludes that it is impossible that China's two tax organizations will be unitized . Finally the paper gives some suggestions about how to optimize China's tax organization structure.

关 键 词：中国 税务组织机构 征税成本 国税机构 地税机构 组织结构优化 

分 类 号：F812.42[经济管理—财政学]