西安财经学院学报
西安財經學院學報
서안재경학원학보
Journal of Xi‘an Institute of Finance & Economics
2009年
2期
62~66
,共null页
税收行政效率 征税成本率 纳税成本率 人均征税额
稅收行政效率 徵稅成本率 納稅成本率 人均徵稅額
세수행정효솔 정세성본솔 납세성본솔 인균정세액
administrative efficiency of taxation; cost ratio of collecting tax; cost ratio of tax compliance; average amount of tax
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。
稅收行政效率主要體現為徵稅成本率、納稅成本率和人均徵稅額，是衡量稅務機關工作效果的重要指標。針對我國稅收行政效率偏低的狀況，主要應從健全稅務部門的成本覈算製度、完善稅收法律、改革徵管模式、改進徵管手段、提高稅收的社會化水平等方麵入手解決。
세수행정효솔주요체현위정세성본솔、납세성본솔화인균정세액，시형량세무궤관공작효과적중요지표。침대아국세수행정효솔편저적상황，주요응종건전세무부문적성본핵산제도、완선세수법률、개혁정관모식、개진정관수단、제고세수적사회화수평등방면입수해결。
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.
