控制基層稅務(wù)部門稅收征收成本的研究.pdf

1、合肥工業(yè)大學(xué)碩士學(xué)位論文控制基層稅務(wù)部門稅收征收成本的研究姓名：何靜申請學(xué)位級別：碩士專業(yè)：公共管理指導(dǎo)教師：馬溪駿20091201Researchofhowtocontrolthetaxcollectioncostin2raSSrOOtStaxautnoritles—●‘‘ABSTRACTRecentyears，taxationhasbeenplayingmoreandmoreimportantroleinsociety’Secono

2、myaswellasthedevelopmentoftheeconomyAndpeoplearepayingmoreandmoreattentiontotaxcollectioncostaswellButbecauseofthefactorssuchaslocaleconomydepartment’Sattentionhaveeffectsontaxcollectioncost，SOitisdifferentindifferentpla

3、cesButtheaveragetaxcollectioncostiShighercomparedwiththeotherdevelopedcountriesThustaxauthoritieshavetosolvetheprobleminanemergencyespeciallytograssrootstaxauthoritiesForthisreason，theauthorofthisarticlehasthoughtoverthi

4、sissuehowtocentrelthecostoftaxcollection，systematicallyusingtheknowledgeofmanagementscience，economicsandstatisticsThewholepassageisdividedintofourpartsAtthebeginningitintroducesthedefinition，featuresandanindexsystemoftax

5、collectioncost，enthusiasmstherulesoftaxcostcontrolandtherelationsmustbedealtwithwhenwedecreasethetaxcollectioncost；Thesecondpartistheillustrationofhowthedevelopedcountriescontroltaxcost，concludesfourperspectivesthatcandr

6、awsupportforourcountryinhowtocontroltaxcost；Thethirdoneillustratestherealconditionsandenvironmentofarepresentativecity’SgrassrootsnationaltaxcostAtthesametime，itanalyzesthefactorsthataffectthetaxcollectioncostThelastpart