Research On The Efficiency Of Tax Collection And Management Of The Tax Authorities

The essential problem of economic operation and administration management is the problem of cost and efficiency. It is an important and realistic subject to obtain the best possible benefits at the lowest cost. People put more and more attention on the tax collection and management efficiency as is an important part. This is not only the internal power of the taxation with the development of the new period, but also the external scale of the evaluation of taxation.This paper mainly studies the efficiency of tax collection and management and takes Local Taxation Bureau of High-technology Industries Development Zone as an example. It introduces the current situation of the tax collection and management, mainlyanalyzes and evaluates the index of staffing, annual tax revenue, the completion of the tax revenue and taxed cost. From these data, we briefly estimate that the current state of the efficiency of tax collection and management of the Local Taxation Bureau of High-technology Industries Development Zone is not continued to fall and base on the current situation we find out the problems which cause this state. Then we draw lessons from foreign advanced management experiences, and combine with the condition of our country, find out the methods to improve the efficiency of tax collection and management. This paper argues that: the ways to improve the efficiency of tax collection and management should not only rely on increasing the tax revenue, expanding the base, but from the perspective of reducing cost. We should perfect the tax law system, by establishing a tax law system which have a basic tax law and combine the material law with procedure law. We should also increase an informational tax administration law to create a favorable legal environment. Besides, constructan information management tax platform to speed up the information services, information collection, information sharing, and information analysis platform construction. We should make full use of the information management tax to realize the tax collection and management modernization, scientific, and refinement. We need to use specialized tax administration for all types of enterprises, to reduce the tax risk. We should also perfect the performance evaluation system, strengthen the work supervision; improve enthusiasm of the tax staff. We must strengthen the construction of talent team, improve the overall staff quality, and optimizeservice, better cost management and control, set up cost consciousness. Then we try our best to get the highest benefit with the lowest cost. From many aspects, in order to improve the efficiency of tax collection and management we need to change the current situation of our tax administration, reduce the tax cost; improve the tax compliance of taxpayers.