Research On The Efficiency Of Tax Collection And Management Based On The Integration Of Beijing, Tianjin And

In the context of economic globalization and market integration process accelerated, the inherent requirements of Beijing, Tianjin and Hebei to strengthen mutual cooperation and mutual assistance is increasingly urgent. The integration of Beijing and Tianjin, the key is to create a good market environment, and enable all kinds of elements in Beijing-Tianjin-Hebei free circulation on the market, promote the adjustment of the industrial layout. Beijing for the non capital function evacuation can not be done by compulsory administrative command, it must have government policy coordination and improve the service quality of government, Tianjin and Hebei with good government services and favourable policy attract enterprises to settle down,which tax collection efficiency rate is an important index of tax service. At the same time, Beijing, Tianjin and tax integration is an important part of Beijing, Tianjin and integration.This article aims to analyze the influence factors of efficiency of tax collection and administration of the Beijing-Tianjin-Hebei region, to qualitative analysis of the non index factors, to select reasonable variables for the major factors, to establish parametric stochastic frontier analysis SFA model for empirical analysis, in-depth study, rich tax theory, to further improve the efficiency of tax collection and administration of Beijing-Tianjin-Hebei and decrease the cost of collection and management. In the non- index factors, the imperfect tax collection and management legal system, the old tax system and the need to further increase investment in technical factors will affect the cooperative development of Beijing, Tianjin and the tax collection efficiency. In the index factors, through the establishment of the SFA model and scientific empirical analysis of sources, tax personnel number, the proportion of tax personnel’s gender, age, record of formal schooling and per capita GDP,the results show that the strengthened tax source management, streamlining the tax personnel, reasonable tax personnel sex ratio, increased youth tax personnel and improve the level of education can improve the efficiency of tax collection and management, and actively promote the orderly conduct of the integrated development of Beijing, Tianjin.