| Taxation Administration is a kind of complicated and comprehensive social movement, so it's hard to measure quantitatively. Furthermore, for inspecting the taxation administration performance and evaluating the institution efficiency in the round, it is necessary to examine not only the fulfillment of revenue but also the collection costs in the administration process and the economic efficiency of taxation. The appraisal on taxation administration performance refers to give a comprehensive, objective, fair and exact evaluation on the administration production and ability of the tax authority through adopting special guideline systems, basing on uniform evaluation criteria, and taking reasonable methods. The key of the taxation administration performance appraisal system is to emphasize the relationship of the goal and result of the taxation administration, and to form a brand-new and result-oriented administration concept and mode. Therefore the essential goal of the taxation administration is primarily embodied by functions and principles of the taxation. Through analyzing the functions and principles of the taxation, we can constitute an appraisal system on the taxation administration performance as follows. This performance appraisal system is mainly composed of three indexes: tax performance ratio and collection costs ratio are quantitative indexes, and the effect of taxation on economy (or the economic efficiency of the taxation) is a qualitative index. Here we measure the scale of the effect of taxation on economy with considering three factors: tax neutrality degree, macro-tax burden rationality and adjustment capability of taxation on economy. Summarizing above, we represent the appraisal system on taxation administration performance as such a formula: P=f(ra,rc,e) With the appraisal system on taxation administration performance, we can evaluate and analyze Chinese taxation administration performance according to these three indexes. (1)tax performance ratio The average tax performance ratio is about 67% in 2003, while the tax performance ratios in occidental developed countries are from 80% to 85%, therefore Chinese tax performance ratio still has much potential to advance. (2)collection costs ratio Compared with developed countries, Chinese taxation collection costs ratio is very high, so it means that there are many to do for reducing our collection costs ratio. (3)the effect of taxation on economy Analyzing three factors determining the economic efficiency of taxation, we can see that there are many policies violating the tax neutrality principle in our taxation actions. The macro-tax burden is evidently heavier than it should be, and isn't fit for the development level of Chinese economy. And the adjustment capability of taxation on economy in China is also poor. Summarizing from the quantitative and qualitative analysis of above three indexes, we can conclude that the taxation administrationperformance still has much potential to be improved in China, since there are so many problems in the taxation administration, such as low tax performance ratio, high collection costs ratio and poor taxation economic efficiency, etc. Investigating the respective effect factors and function mechanisms of these three indexes, we can educe the final effect factors of the general level of the taxation administration performance. (1)tax performance ratio For studying the determining factor of the tax performance ratio, we introduce "the principal-agent model"and Mirrlees--Holmstrom Approa-ch, and discuss about the stimulant and restricting effects of the participation constraint and the incentive compatibility constraint on agents. And we conclude that there are primarily three factors affecting the tax performance ratio on the condition of informational asymmetry: the acquirement ability of the tax authority for taxpayer information, the opportunity costs of taxpayer noncompliance, and the estimated proceeds of taxpayer compliance. (2)collection costs ratio According to the classification of tax costs, we can acquire the main effect factors on tax administrative costs: the faculty of tax staff, the efficiency of taxation work, the complexity of tax system and the difficulty of taxation administration, the efficiency of expenditure utilization, etc. And the taxation compliance costs are mainly influenced by the tax system, the taxpaying procedure and the serving manner of the tax authority. (3)the effect of taxation on economy Summarize from the effect factors of the tax neutrality degree, themacro-tax burden rationality and the adjustment capability of taxation on economy, we can see that the taxation economic efficiency will be mostly improved by the taxation institutional innovation. Through the analysis on the measures of improving Chinese taxation administration performance, basing on effect factors of taxation administration performance, we can get three leading measures as taxation institutional innovation, taxation administration innovation and taxation technical innovation. With respect to taxation institutional innovation, we should constitute the tax structure composed of four tax sects and "twin subjects"model, complying with the principles of simplifying tax system, widening tax base, lowering tax rate and tightening administration, to obtain the practical objective of optimizing tax system and improving administration performance. The amendment of VAT is on the ground of improving the effect of taxation on economy and following the principle of tax neutrality. The reform of consumption tax is for elevating the adjustment capability of taxation on economy. The innovation of business tax is mainly to simplify tax system and lower collection costs ratio. The mend of corporate income tax is beneficial to advance the tax neutrality degree. The improvement of personal income tax helps to enhance the adjustment capability of taxation on economy. The proclamation of social security tax is also for the purpose of the adjustment capability of taxation on economy. The abolishment of agriculture tax aims at enhancing the adjustment capability of taxation on economy. The foundation of property tax is because of simplifying tax system, lowering costs and boosting the adjustment function of taxation oneconomy. The setup of estate and gift tax embodies the tax adjustment function on civil income reassignment and the advance of taxation economic efficiency. The levy of fuel oil tax expresses the intent on simplifying tax system, lowering costs and enhancing the adjustment capability of taxation on economy. While innovating the institution and optimizing tax system, we also should increase the implement efficiency of institution with applying administration innovation. Taxation administration innovation comprises six parts of contents, such as strengthening the inspection on tax source, perfecting the administration model and increasing the administration efficiency, advancing the competence of tax staff, setting up the reasonable administration function and work flow system, optimizing taxation service, establishing the effective regulation of tax costs accounting. As a whole, there are two purposes of taxation administration innovation. The first is to increase the information acquirement ability of the tax authority and maximize the opportunity costs of taxpayer noncompliance, the second is to reduce the tax administrative costs and compliance costs, and finally achieve the goal of improving the taxation administration performance through increasing tax performance ratio and lowering collection costs ratio. Taxation technical innovation refers to replace or assist traditional manual management ways with advanced methods and means in the field of taxation administration, especially is the information technology application. The effects of technical innovation on taxation administration performance are mainly two aspects that enhance tax performance ratio...
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