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税收是保证国家运行的重要环节,是财政资金的重要筹集手段,保障国家的公共财政支出。在我国,遵循“应税尽收”的原则,却往往忽视征管成本的高低程度,造成我国税收征管成本耗费过大,效率较低的的现象。税收征管监管力度不够是造成这一现象的外在原因,体系的不健全使得征管过程缺乏刚性的控制力,也难以对征管的效率进行合理的评价。
Taxation is an important part of ensuring the operation of a country and is an important means of raising financial funds to safeguard the country’s public financial expenditure. In our country, we follow the principle of “taxable and acceptable”, but often neglect the level of the cost of tax collection and administration, causing the cost of tax collection and administration to be excessive and inefficient in our country. The lack of supervision on tax collection and management is the external reason for this phenomenon. The imperfect system makes the collection and control process lacks rigid control and makes it difficult to conduct a reasonable evaluation on the efficiency of collection and management.