征税成本
征税成本
征税成本是税收成本的重要组成部分,我国大部分地区征税成本较高。
The existence of taxation cost brings down the working efficiency of both payers and collectors, which also harms the promotion of taxing efficiency.税收成本的存在,会导致征纳双方生产效率的损失,影响着税收行政效率的提高。
On the other hand, the administration and control process of taxation, is itself a kind of public administrative activity, which also needs to be funded. We shall call this taxation cost.另一方面,公共税收的取得、管理及支配过程本身也是一种公共管理活动,同样需要支付成本,我们称之为税收成本。