税收成本【英】

the costs of taxation

译文来源

via: https://fee.org/articles/the-hidden-cost-of-taxation/

定义

税收成本是指税收的征管费用，是由政府部门在实施各种税收计划，征管各个税种过程中所支出的各项费用。它包括税务机关的人员工资、薪金、办公用具、交通工具、宣传费用和设施支出；税务部门在征税中采取的各种办法，措施所支付的代价，改变税种和设立新税种所付出的代价；还包括其他有关部门所提供的但不用支付费用的各种服务(刘伟等，1994：1315)。
税收成本有广义和狭义之分。狭义的税收成本亦称“税收征管费用”，专指税务机构为征税而花费的行政管理费用，具体包括：税务机关工作人员的工资、薪金和奖金支出；税务机关办公用品和设施支出；税务机关在征税过程中采取各种办法、措施所付出的代价等。广义的税收成本亦称“税收奉行成本”，除税收征管费用外，还包括纳税人为按税法纳税而支出的费用，如纳税人因填写纳税报表而雇佣会计师、税务顾问或税务代理人所花费的费用；企业、单位为个人代缴税款所花费的费用等。通常说的税收成本是指狭义的税收成本。衡量或考察税收成本大小的基本指标，是征管费用占税收收入的比重。比重越低，说明税收成本越小，以较小的税收成本换取了较多的税收收入。降低或减少税收成本的主要途径，是在保证税收应有效果的前提下，简化税制，运用科学合理的管理方法，并厉行节约，防止税务人员贪污舞弊，尽量给纳税人以方便（戴相龙，黄达，1998：48）。

定义来源

[1] 刘伟，梁小民，雎国余，杨云龙.经济学大辞典[Z].团结出版社，1994.
[2] 戴相龙，黄达.中华金融辞库[Z].中国金融出版社，1998.

例句

1. 上帝创造了宇宙和天赋的国王，把比较细小的事情交给了世人。甚至连“武器”和陆军中尉的军服也是用人间的方法制造的。可是人间的生产不同于天上的事情，决不能无中生有。人间的生产需要原料、劳动工具和工资，所有这些总起来说就是生产费用。这些生产费用国家靠捐税来抵偿，而税收的来源是国民的劳动。因此，从经济上说，一个国王究竟能够给予人民什么，这仍然是一个谜。——《马克思恩格斯全集（第五卷）》，1957：511

1. After God had created the world and the kings by the grace of God, he relinquished the smaller industry to human beings. Even "weapons" and lieutenants' uniforms are manufactured by profane methods and the profane method of manufacturing does not create from nothing as the heavenly industry does. It needs raw materials, the tools of labour and wages, all items which are summed up by the unpretentious term: production costs. These production costs are defrayed for the state by taxes and the taxes are raised by the work of the nation. Thus in an economic sense it remains an enigma how any king can give anything to a nation. -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 7), 1977: 477.

2. 这个纲领为小农 （佃农也在内）提出的要求是：由市镇置备农业机器，按成本租给农民使用；建立农民合作社以购买肥料、排水管、种子等等并销售产品；对于价值不超过5000法郎的土地，废除在土地转手时征的税；建立爱尔兰式的调停委员会，以减低过高的租价，并为退佃的佃农和分成制佃农（métsyers）补偿他们所提高的土地价值。——《马克思恩格斯全集（第二十二卷）》，1965：570

2. On behalf of the small peasants, with special consideration to tenant farmers, it demands: acquisition of farm machinery by the community to be at a cost price to the peasants; the formation of peasant cooperatives for the purchase of manure, drain-pipes, seed, etc., and for the sale of the produce; abolition of the real estate transfer tax if the value involved does not exceed 5,000 francs; arbitration commissions on the Irish pattern to reduce exorbitant rents and compensate quitting tenant farmers and sharecroppers (métsyers) for the appreciation of the land due to them. -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 27), 1990: 487.

网络参考例句

例句1：
近年来我国税收收入增长较快，而政府为取得税收收入付出的各类费用上升也很快，“高成本、低效率”已成为我国税收工作的潜在问题。针对我国税收征管成本的现状进行论述，分析影响税收征管成本的主要因素，并提出控制税收成本的途径。——“控制税收征管成本的探讨”，载于《贵州大学学报（社会科学版）》，2010年第2期
In recent years, the income of tax revenue has been increased rapidly. Meanwhile, the cost of taxation by the government also increased quickly. “High-cost, low efficiency” has become the potential problem in the field of taxation in our country. The present paper has demonstrated the current situation of tax collection cost in China, analyzed the key factors which has influenced the tax collection cost, and put forward some solutions to the control of taxation cost.

例句2：
因此，研究不对称信息条件下的征纳博弈和税收成本，将具有一定的现实意义，不仅有利于分析我国税收成本的现状及存在的问题，适应我国经济发展的客观需要，丰富我国税收理论体系，健全和完善我国税收制度及税收政策，提高税收征管效率，培养纳税人依法纳税的意识和完善我国税收法制环境；而且有利于探寻控制和降低税收成本的有效途径。——《不对称信息条件下对我国现行税收成本的分析》，西南财经大学硕士论文，2006年
Because of that, we need to study the cost of taxation under asymmetric information conditions, it is not merely help us analyze the current situation and problems of taxation cost in our country, meet the desirability of economic development, abundant theoretical system of tax revenue of our country, perfect our country's tax system and tax policy, improve the efficiency of tax collection and management, make taxpayers to pay taxes in accordance with the law