Sources Of Revenue Management And Tax Collection Performance Evaluation Method Study

Tax Collection and Management is a kind of complicated and comprehensive social movement, so it's hard to measure quantitatively. For a long time, Tax Collection and Management focused on the evaluation of performance indicators, the completion of Taxation assignment, value-added tax rate, tax investigations default, tax registration rate, tax returns rate, the measurement of administrative costs, etc. Although these also can reflect management's performance, however, they always lack quantitative measures of macroeconomic management and tax revenue system efficiency assessment targets. So how to examine Tax Collection and Management of the state taxation's performance is the important work of a tax issue, but it is still at the initial stage. Although in recent years, we had introduced a number of evaluation methods, but we didn't make them into practice use.Based on the statistics data of Nanjing state taxation, with the model of sources of quality and efficiency of tax collection and analysis as an evaluation method, the paper, from both quantitative and qualitative perspectives, made a comprehensive and integrative analysis of the work of tax collection and management in Nanjing. It got overall evaluation findings. According to the actual tax work, some suggestions for improvement were proposed. Meanwhile, this study also sought to innovate in both thoughts and methodologies. Thus, it reached its overall evaluation findings: (1) discussed the effectiveness of tax collection and management, and the relation among the concept before the effect of tax collection and management, tax collection efficiency and effectiveness of tax collection and management. This offered a clearer picture of tax collection system. (2) In terms of analysis methods, considering the practice, the study combined quantitative and qualitative analyses, based on the data from Nanjing statistics bureau, and tested tax collection efficiency gaps model. Then it evaluated the tax collection Nanjing region. (3) When analyzing the way to improve the quality of our taxation resource and the effectiveness of tax collection means, the paper proposed different ways including promoting information construction; strengthening management awareness; improvement of the tax system administrator in full tax assessment; improving report system to the taxpayers; deepening economic analysis ;the establishment four-linkage mechanism - "tax analysis, taxation sources of monitoring, tax assessment, tax inspectors" ;the establishment of a scientific plan of Tax Collection and Management system; continuous reform of tax collection and management models; optimizing revenue legal environment; strengthening the building and improve the quality of cadres and so on. Then the tax collection and management activities enrich the connotation and extension, the current tax collection system will improve and develop.