On Improving Revenue Administration Efficiency Under The Tax Sharing System

Tax has always been an indispensable part of the social and economic lifeo Tax is the precondition and guarantee of state machine. An important lever of tax revenue as a major source of national fiscal revenue to adjust the social economy, it plays a decisive role in social and economic development, the efficiency problem has been paid attention in all walks of life. Efficiency is the main core of the operation of market economy, no matter from which angle efficiency problem of taxation is not overlooked. With the operation of the market economic system of our country is ceaseless and perfect, tax consciousness of citizen’s unceasing enhancement, the concerns of the community to the tax revenue are unprecedented upsurge, but the efficiency has always been the personnel from all walks of life to my questions.In1994, China’s implementation of the tax reform, fiscal revenue growth fast, promoted the rapid growth of China’s economy in twenty years, the social material wealth, building a better city, the government has more resources to increase the financial transfer payment to the backward areas, and large investment in education, health, medical, science and technology the Make outstanding contribution of tax-sharing system for China’s economic development. However, with the development of economy, the current tax system, by many people question. Especially for the establishment of the tax authorities of tax system, in pay attention to efficiency, the pursuit of saving today, set up two sets of tax agency, there is not only on people, money, material waste, also add unnecessary trouble to the taxpayer, our family has shown its shortcomings, the separation mechanism program has been gradually unable to meet the needs of social economy.At present, our country is in the international political and economic transformation period, China should seize the historical opportunities, adapt to the times background, promoting the transformation of economic system in china. Deepen the reform of the tax system, improve the administrative efficiency of the tax revenue, and ensure the tax regulation of the economy function can be brought into full play. To ensure social stability, promote economic development, to guide the allocation of social resources rationally.Therefore, how to improve the administrative efficiency of the tax revenue is one of the focuses. Based on current historical sources of tax-sharing system in China, the efficiency of tax administration current were analyzed, with the tax institution merger as the breakthrough point, put forward some opinions on the future reform, can hope for the reform proposals, in order to achieve maximum revenue administration efficiency target.