Tax administration cost (mandatory cost). That is to say, the cost of tax collection and management in tax operation is the cost related to tax collection and management in order to ensure the implementation of the tax law. Specifically, it should include the salary, bonus, welfare, housing, education and training expenses of tax personnel. It also includes the office space, supporting facilities and office expenses of the tax authorities, and the expenditure on tax publicity should also be included.

The cost of tax collection and management reflects the efficiency of tax collection and management. Therefore, controlling and saving the cost of tax collection and management is the requirement of improving the efficiency of tax collection and management and the premise of optimizing the tax system.

Matters needing attention in tax payment

The Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers must file tax returns with the tax authorities within the prescribed reporting period. Tax authorities rely on the power conferred by state power to collect taxes from taxpayers in the name of state power. If a taxpayer evades taxes, owes taxes, cheats on taxes or refuses to pay taxes, the tax authorities shall recover taxes and late fees and impose a fine according to law. Those who violate the criminal law will also be punished by the judicial organs.

It should be noted that tax reduction and exemption is different from the threshold stipulated in the tax law. The threshold refers to the starting amount of taxation for the object of taxation. If the tax object does not reach the threshold, no tax will be levied; If it reaches or exceeds the threshold, it will be taxed in full. In addition, tax reduction and exemption is also different from the exemption amount stipulated in the tax law.