Research On The Evaluation And Improvement Of Tax Administration Effectiveness Of Huaihua Municipal Local Taxation Bureau

The important role of revenue for national economy should not be ignored, thenecessity and importance of revenue management is growing. In recent years, with thedevelopment of China’s socialist market econom y, the growth of our country taxrevenue is growing by leaps and bounds, the national tax revenue reached1trillion in1999， for the first time in2003reached2trillion, by2011, the national tax revenuereached9.5729trillion, in terms of GDP, compare d to a super growth phenomenon. Inface of the increasing tax revenue, objectively prompted people to pay more attentionto tax management, strive to use the most effective way to use social resources tocoordinate the interests of the state, the collectiv e and individual. But current taxrevenue management efficiency problem is lack of the understanding of the overallsystem, the supervision of tax management costs and inadequate management. If wedo not take the above tax management efficiency problem, it is likely to hinder the taxrevenue work in the future continue to develop smoothly and the nationalcomprehensive balance of development goals. Therefore, adopting the reasonablemethods of tax management efficiency study is around the corner.Research on tax management efficiency problem, it could not only promote taxadministration of scientific and rationalization, but also improve the efficiency of taxadministration， which has significant practical significance. Based on thisbackground, in order to reduce tax management costs, improve the efficiency of taxadministration, and realize the institutionalization and modernization of taxmanagement, the author has carried out the study of tax management efficiencyevaluation and improvement. This article first defines the revenue managementconcept, summarizes the tax management characteristics, and in the connotation oftax management efficiency and on the basis of the analysis of influence factors, fromtwo aspects of output and input indicators to build revenue management efficiencyevaluation index system. And then, using data envelopment analysis (DEA) to huaihua city tax bureau tax management efficiency evaluation, and further analyzes itsexisting problems and influencing factors. Finally, put forwa rd the correspondingimprovement measures， in order to promote the efficiency of tax managementefficiency.