The Research Of Tongliao’s Tax Bureau Tax Collection Efficiency

With the highly development of the socialist economy, the tax collection andadministration have become the important means of financial income and economicdevelopment in our country, the national implementation macroeconomic regulation andcontrol also play a huge role. But in this era of rapid economic development, the originalold experience, traditional patterns, although after how much reform and perfect, butthere are still loopholes and defects, also seems to have failed to keep pace with the paceof time. Therefore, efficient and rapid income tax tax management model has become theworld’s hottest topic.In this paper, the tongliao city tax bureau tax management mode of investigationand study, and on this basis, combine theory and practice perfectly. For how to wellimprove tax collection management pattern, how to effectively solve a series of problemsin local tax collection and administration in the work, and how to perfect the tax system,tax authorities and tax organization and management personnel’s quality has played acertain role, but also gives a more detailed guidelines and advice, to a certain extent. Andin a certain extent, improved the tongliao city tax bureau tax management workefficiency and quality, is a full of realistic significance to explore the behavior, this to theoptimization of tax administration system has certain guiding significance.This paper is divided into six chapters:The first chapter, introduction. First points out that the efficiency of tax collectionand management and the practical significance of the study; Then the analysis of taxcollection and administration of the relevant literature at home and abroad, review;Finally, this article USES the method, innovation points as stated.The second chapter, the nature of the concept of tax collection and administrationefficiency. This chapter embarks from the concept of efficiency and tax efficiency, taxcollection and administration efficiency three JieTiXing elaborates the concept analysis,pointed out in this paper, the center and the importance of collection efficiency. The third chapter, evaluation index system of tax collection and administration efficiency.Through the measurement and calculation of tax collection and administration efficiencyindicators, the departments concerned in execution of the tax system and two-waycomparative analysis of following aspects.The fourth chapter, the factors that influence efficiency of tax collection. Thischapter expounds the points of tax system, tax preferential policies, tax collection andadministration means, tax collection and administration of the judicial supervision andfour factors, which affect the efficiency of tax collection efficiency is low.The fifth chapter, the tongliao city present situation and cause analysis of efficiencyof tax collection and administration. This chapter embarks from the tongliao city taxcollection and administration of the present situation, existing in tongliao city localtaxation in the process of tax collection and administration, collection and managementsystem, taxpayers and the tax collection environment four aspects elaborates theproblems, and detailed analyzed the four reasons.The sixth chapter, the countermeasures to improve the efficiency of tongliao citytax collection and administration. Part I enumerated the advanced experience both athome and abroad, and photograph echo, and the last chapter of tongliao city taxcollection reference. The second part elaborates on countermeasures to improve theefficiency of tongliao city tax collection and administration. This chapter proposesperfecting the tax system, strengthen tax main body, improve staff quality, optimize theenvironment of collection four Suggestions for the improvement of tax levy rates.