Research On The Problem Of The Administrative Efficiency Of Taxation Under Tax Sharing System

Tax is the national public finance income and the main form of the source, play an important role to the social economy. Marx pointed out: "the tax is the economic foundation of government, rather than any other things.", "national existence economy manifests is the tax." Engels pointed out: "in order to maintain the public power, we need to pay the cost of taxes-- citizen." All these show that tax plays an important role in the national economic life and social civilization. In the organization of tax revenue, how to use the least resources, as many organizations tax, efficiency is the concept of the most critical. With the development of society and economy, the fiscal and taxation systems continue to improve, more and more attention to civil finance and tax revenue, the idea of paying taxes is increasing, but the rate of taxation problems, especially the problem of taxation administrative efficiency, has been rarely appear in public sight.From 1994 onwards, the implementation of the tax system in China. This reform, re adjust the distribution relationship between central and local, filling the Treasury, strengthening of the tax administration, also play a greater extent the regulatory function of the government. However, some disadvantages of the system of tax distribution have gradually emerged, the increasingly significant, restricting the scientific development of economic society.Current our country is being in the great change of international society, the key stage of reform and development, our country should comply with the background of the times, grasp the historical opportunities, speed up the transformation of economic development mode, promote the transformation of the economic system. Deepening the reform of tax system, improve the administrative efficiency of Taxation in our country, make the tax functions to control, to guarantee the sustainable development of economy and society, the rational allocation of social resources.At the eighteen plenary session, adopted the "decision" of the CPC Central Committee on deepening the reform of some major issues, the decision with new ideas, new perspective to guide the deepening reform of the fiscal and taxation system work in full swing. In the new round of deepening the reform of the taxation system under the wave, study and discuss how to improve the efficiency of tax administration to maximize economic efficiency and promoting tax revenue target, which has important theoretical significance and practical significance. It is in this context, this paper from the study of tax administrative efficiency in this paper, by using the principle of tax administration efficiency, to a specific city as the basis, analysis of the current situation of administrative efficiency of Taxation in China and improvement measures, put forward some personal opinions for the future reform, can hope for the reform ideas, promote the implementation of tax administration efficiency maximum the goal of.