The Research Of Tax Revenue Composing And Administrating Efficiency

In 1994,China established the system of socialist market economy. In order to adapt to the transformation of economic system. Countries implement the reform in the field of finance. Then our country tax revenue increased year by year,With the growth of tax revenue, the efficiency of tax collection and administration is nowadays being gradually concerned by everyone. As for how to evaluate the efficiency of tax collection and administration scientifically, there is no unified understanding in our country up to now. In this paper, through the establishment of data envelopment analysis model,I can measure efficiency of tax collection and administration of 31 provinces in China, and found that the efficiency of tax collection and administration showed a trend of rising year by year in our country, and there are obvious regional differences, in order to further improve the efficiency of tax collection and administration in our country,I put forward some suggestions.This article is divided into the following five parts:The first part is an introduction, describes the research background and significance, research status, the main contents of the article and the main methods used and the main innovation. The second part,the theory basis of tax collection and administration efficiency. Mainly on the connotation of efficiency of tax collection and administration, and the current commonly used measure tool and measure index, a brief introduction.The third part:using data envelopment analysis (DEA) method, using provincial data of 31 provinces in China from 2010 to 2014 to measure the efficiency of tax collection and administration of the taxation authority, and carry on the brief analysis. The fourth part:according to the data, this paper compares and analyzes the empirical measure compare collection efficiency differences between regions, and analyzes the influence factors of the differences.The fifth part:according to the empirical analysis of the above comparison, in view of the existing problems, and in reference to the experience of some countries abroad and the domestic more successful region based on experience, the paper proposes some Suggestions to improve optimization.