The Research Of Tax Revenue Composing And Administrating Efficiency

Along with the market economy developping, the government and enterprise gradually separate, the investors become more and more. the goals, the principles and the functions between taxation laws and accounting have correspondingly separated, besides the differences gradually expand.The cause the cost gradually enhancing which enterprise tax revenue calculation cost and tax revenue complies with the cost , the possibility which avoiding tax enlarges, the cost of tax affairs institution supervising and managing enhances. These all directly cause the tax revenue cost rising and tax revenue income reducing, then cause the tax revenue collection efficiency to reduce. To enhance the tax revenue composing and administrating efficiency, It is necessary to correctly limiting tax revenue collection, comprehensively analyzing the influence factors of tax revenue collection efficiency and objective evaluating our country tax revenue collection efficiency, not only have the tax revenue fundamental research necessity, but also have more importantly advantageous to the instruction of tax revenue collection practical work, and have the extremely important practical significance to the correlation policy correct formulation.Under the market economy condition, any economic activity should be efficient, including the tax revenue. Tax revenue efficiency means that in order to enhance the management efficiency of tax affair administration, the national taxation should be benefit to the effective allocation of resources and the effective movement of economic mechanism, it contains the tax revenue economy efficiency, the tax revenue institution efficiency and the tax revenue administration efficiency. But the administration efficiency is the content of tax revenue imposition and management efficiency in narrow sense. In the process of tax revenue collection, the taxpayer needs to pay money for correctly calculating the tax amount. At the same time, Taxation person also needs to pay money for inspecting and supervising tax amount that the taxpayer should pay. Besides, in the condition of asymmetrical information, Taxpayer possibly puts up the reversion choice that creates the tax revenue to drain.Along with the expansion of the tax law and accountant's difference, this kind of asymmetry becomes more serious. If the taxpayer has a quite comprehensive understanding to his own income, the taxation person must be more comprehensive to the tax law than the taxpayer.In the condition, on the one hand, Taxpayer and taxation person need to pay for the information collection in order to obtain complete information, thus leads to the increase of cost; On the other hand, taxpayer's reversion choice may appear, he may give a false report or conceal own income information, this behaviors will reduce the complying degree of tax revenue system. This article based on the difference of tax law and accounting which creates the tax revenue cost risen and the tax revenue income dropped, then influences the tax revenue collection efficiency, considers the countermeasure of enhancing the tax revenue collection efficiency.The overall ideas of this article: Identify and evaluate the tax revenue collection efficiency of our country, and point out the certain distance of tax revenue collection efficiency between our country and the foreign countries, although there is a rising tendency in recent years. Tax law and accountant are the link between the taxpayer and the taxation institution, so analyze the relationship of tax law and accountant in our country, point out the difference do exist, and then emphasize on the problems caused by the difference in reality and the influence to the tax revenue collection efficiency. In order to enhance the efficiency of our national tax revenue collection, from the differences correspond or not of tax law and accounting, propose the countermeasures. And the legislative work and other related measures are given at the end.Innovation point:This article mainly combines the dissymmetrical information, rate paying assessment and system design theory, using demonstration investigation, analyzing measures by quantity and quality as well as compare, to analyze and study the efficiency problem of revenue collection and management in China.1. Using economic system transformation to partition the developing history of the relationship between tax law and accounting.2. From the angle of tax law and accounting differences, analyzing the factors of influencing tax revenue collection efficiency.3. According to the difference coordination or not, proposing the countermeasure of enhancing the tax revenue collection efficiency.Shortage:1. Because information on the costs of tax revenue is not available from the Statistical Yearbook and the Financial Statistical Yearbook, the information of the tax department does not release to the public, when doing demonstration analysis on the efficiency of tax collection, relevant data referred to other literature, not fresh information.2. Lacking establish relational formula between the quantitative index and the qualitative index of the tax revenue collection efficiency to inspect the tax revenue collection efficiency.3. The part which tax law and accounting differences influence the tax revenue collection efficiency has not analyzed deeply.4.There is few study about the content of corresponding difference or not,some of the views are the author's own summing-up from the relevant aspects, which could be very discussible.