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我国税务管理职能,经过几年的改革基本符合市场经济的要求,但仍存在以下问题:(1)机构臃肿,层次重叠。1994年全国税务国、地两套机构建立前有57.8万税务人员(不含大量的临时员),1997年增加到94.88万人,按每年人均经费2万元计算,增加人员经费就达74亿元。另外,机构分设后,干的事情差不多,而省、地、县、乡四级都要新增办公楼、住房、车辆、电脑、传真、复印、电话等办公设施,由此翻倍增加临时员,加重了征税成本。发达国家的征税成本普遍较低,
After several years of reform, our taxation administration function basically meets the requirements of the market economy. However, the following problems still exist: (1) The institutions are bloated and the levels overlap. In 1994, there were 578,000 tax officers (excluding a large number of temporary staff) before the establishment of the two national and international tax authorities. In 1997, the number was increased to 948,800. Based on an annual average funding of 20,000 yuan, the additional staffing amounted to 7.4 billion yuan. In addition, after the establishment of the organization, the dry matter is about the same, and additional office buildings, houses, vehicles, computers, faxes, photocopies and telephones and other office facilities are to be added to the four levels of the province, prefecture, county and township, , Aggravating the tax costs. The taxation costs in developed countries are generally low,