A Rearch On The Efficiency Of Collectinon And Administration In China

Sustainable growth of revenue for our government to provide a reliable macroeconomic material basis, since tax collection is to protect tax revenues, the basic means of regulating the distribution of income, to a certain extent, the level of tax collection and the quality is the government's macroeconomic The basis on which to achieve control objectives.The tax system, especially since the implementation of the new Tax Administration Law, China's tax authorities to strengthen the tax collection and management, so that our country has greatly improved the efficiency of tax collection, tax revenue also showed this same time a sustained, rapid growth. Tax revenue growth appears faster than GDP growth rate, a phenomenon caused by the theoretical sector is concerned. Many well-known scholars believe that this phenomenon is to impose a result of the strengthening of management factors, but they only stay in the theoretical study and qualitative analysis of the level. So, our tax collection efficiency is improved? Increase the amount? China's current tax collection efficiency and improve the contribution of tax revenue growth is the number? Many scholars have not given specific and clear answers.This article attempts to address these two questions on the efficiency of tax collection and scientific analysis of factors based on the collection efficiency to make a comprehensive scientific evaluation, then a comprehensive measure of the efficiency of tax administration and tax collection and efficiency of economic growth in China, related to tax administration so as to provide scientific and rational policy-making basis.In this paper, ideas: first, on the basis of previous studies attempt to scientifically constructed mathematical model, reasonable selection of input and output indicators, the use of DEA models 1995-2007 each province's tax collection efficiency of empirical research, then the model based on DEA The Malmquist index has been on the collection efficiency of the tax system is calculated on the value to study the efficiency of tax collection and improve the situation. Second, the years of 1995-2007 panel data on growth in municipal tax collection efficiency of the quantitative estimation of the contribution rate. Finally, based on empirical results, strengthen tax collection and management of the meaning and importance,and then make relevant policy recommendations.