Measures to increase the cost of taxation, and what are the measures taken by local tax to reduce th

Taxation is the basic form of state fiscal revenue, and it is an important means for the state to regulate and control the national economy and implement the redistribution of national income. In recent years, China's tax revenue has grown rapidly. At the same time, the high cost of taxation due to various reasons has also become the focus of attention from all walks of life.

How to reduce the cost of taxes? First of all, we must analyze the reasons for the high tax cost in our country. The irrationality and imperfection of China's current tax system and tax policy, the irrational current tax collection and management system, and the poor environment for tax collection are the most important reasons for the high tax cost.

Therefore, from this point of view, reducing tax costs and improving the efficiency of tax collection and management is a systematic project, and it is necessary to implement the principle of cost and efficiency in all aspects of tax system construction, tax collection and management, tax declaration, tax law publicity and team building, especially the need for decision-makers, tax collectors, and taxpayers to establish a sense of responsibility for reducing costs and improving efficiency from their own perspectives. Specifically, it is recommended to control the cost of taxation from the following aspects:

First, from the perspective of the country and the world.

Simplify and improve the tax system. Once the tax system is determined, it is equivalent to delineating the possible range of tax collection efficiency, which not only determines the cost of tax payment, but also has a fundamental impact on the cost of tax collection. China's tax system should be further reformed and improved in accordance with the principles of fairness and efficiency and the principle of simplifying tax payment procedures, and the tax policy should be as perfect and stable as possible, and should not change frequently, so as to establish a set of tax systems that are transparent and stable, and easy for both tax collectors and taxpayers to grasp and operate.

The tax system should be simple and clear in terms of content and terminology, easy to grasp and understand, which will not only bring convenience to taxpayers to calculate and pay, reduce tax costs, but also improve the efficiency of tax collection and management, reduce tax loss, save collection costs, and reduce tax collection costs. Therefore, further simplifying and perfecting the tax system and establishing a relatively stable and easy-to-operate tax system model is the fundamental way to reduce tax costs.

Reducing tax costs is a systematic project, which needs to be considered in many aspects such as tax system construction, institutional layout, tax source conservation, and tax collection and management. Specifically, it is recommended to control the cost of taxation from the following aspects:

1) Optimize the tax structure, improve tax policies, and establish a simple and moderate tax system.

1. Adjust the tax rate. With regard to progressive tax rates, the grading of tax rates should be appropriately simplified on the basis of adhering to the principle of cost-effectiveness. The tax rate bracket of individual income tax income can be gradually narrowed and the taxable income bracket can be broadened; Distinguish between the applicable tax rates for industrious income and non-industrious income to reflect social fairness.

2. Set up new taxes scientifically and rationally. When the state introduces new taxes, it should give full consideration to the level of tax costs, and try to choose taxes with relatively concentrated tax sources and less difficult to collect, so as to reduce tax costs. In addition, the setting of tax types should also give due consideration to the functions of tax regulation and supervision.

3. The legislative power of taxation must be highly centralized. The legislative power of taxation should be highly concentrated in order to avoid the problem of multiple political departments under local protectionism and ensure the authority and continuity of the tax policy implemented by the state.

2) Streamlining and adjusting the layout of tax agencies to achieve the goal of reducing staff and increasing efficiency.

1. Reasonably set up tax agencies according to the division of economic regions. The principle of "streamlining and high efficiency" should be adhered to, and for some backward areas that are geographically adjacent and have a similar level of economic development, their collection and management agencies can be gradually merged to reduce the cost of collection; For economically developed areas with relatively insufficient collection and management power, it is necessary to further enrich their collection and management forces and strengthen collection and management to avoid the loss of tax revenue.

2. Realize the coordination and unification of the work of national and local taxation agencies. The national and local taxation of the same region can jointly establish a tax service department, so that taxpayers can complete the tax declaration of the national and local taxation in one place in order; Establish a joint inspection system for national and local taxes to avoid duplicate inspections of taxpayers. This not only helps to reduce the cost of tax payment for taxpayers, but also greatly reduces the cost of inspection by the tax authorities.

3) Cultivate the concept of tax cost and purify the tax collection environment.

1. Improve taxpayers' awareness of paying taxes consciously through various forms of tax publicity; Strengthen the publicity and interpretation of the tax law for party and government leaders at all levels, and strive to reduce administrative interference at all levels; Effectively curb the occurrence of such phenomena as departments competing for profits, not separating taxes and fees, and crowding out taxes with fees; Improve the professional quality of tax personnel, standardize tax law enforcement procedures, and ensure the uniformity and seriousness of tax laws; Strengthen cooperation with relevant departments such as industry and commerce, banking, customs and public security, and establish a relatively complete network for tax protection.

2. The tax authorities must firmly establish a comprehensive concept of tax cost, and comprehensively consider the cost of taxation, the cost of tax payment and the negative effect of tax payment. First of all, the tax authorities should introduce tax costs into tax decision-making and collection and management, establish a tax cost accounting supervision system, and strengthen the accounting, analysis and control of tax costs. Second, when assessing tax performance, the cost of tax collection, especially the cost of collection, should also be regarded as an important assessment indicator, and a corresponding reward and punishment mechanism should be established to effectively promote the tax authorities to strengthen management, strive to achieve a rational allocation of tax resources, including human, material and financial resources, and improve the efficiency of tax collection.

1. Strengthen organizational leadership and clarify job responsibilities.

2. Lead the research and scientific analysis.

3. Innovate business collection and management, and broaden channels for increasing income.

4. Carry out tax assessment and organize final settlement.

5. Intensify inspections and plug loopholes in collection and management.

6. Make every effort to pay off the tax arrears and implement the tax management by tickets.

7. Create a linkage mechanism to strengthen internal and external communication.

The first is to organize special learning. Hold study meetings at different levels to conscientiously convey the implementation plan of the spring breeze action to facilitate the people's taxation, so that all cadres and workers can deeply understand the necessity and importance of carrying out the spring breeze action to facilitate the people's taxation, raise awareness, take positive actions, and fully implement the implementation plan.

The second is to formulate an implementation plan. Combined with the implementation plan of the spring breeze action to facilitate the people's taxation at the higher level, the "Implementation Plan of the Spring Breeze Action of the State Taxation Bureau of Geely District to Facilitate the People's Tax Handling" was formulated, and various tax service activities were carried out in strict accordance with the implementation plan, and service commitments, regular evaluations, and strict rewards and punishments were signed to make the service system truly implemented.

The third is to grasp the change of work style. Combined with the needs of the party's mass line education and practice activities and the "three for" activities, all staff are required to carry out profound problem investigation and self-examination and self-correction, and carry out mass line education and practice activities in the overall situation to re-study and continue to learn, and all staff in the hall are required to study in depth, so as to respect taxpayers and serve taxpayers, and truly realize the change of style.

Fourth, optimize the service mode. Speed up the standardized construction of the tax service department, simplify the tax process in batches, simplify the tax-related information, minimize the submission of taxpayers' paper materials, reduce the number of taxpayers to the hall, adhere to the one-time notification system and the first question responsibility system, and win the satisfaction of taxpayers with efficient and fast service speed.

Fifth, strengthen publicity and guidance. Extensive use of news**, intranet, WeChat platform, SMS reminders, 12366 and other methods to timely publicize and interpret tax policies, do a good job in tax consultation; Printing tax policy guides, taxpayers' tax-related reminders and other materials, free of charge to taxpayers, improve tax efficiency; The "Tax Law Lecture Hall" is held regularly to send the latest tax policies to enterprises in a timely manner and help them answer difficult questions.