Exploring The Way Of Improving Tax Collection Efficiency

In the context of economic "new normal" and comprehensively deepening reforms,the direction of the tax system should be improved to the new level of "Creating the contemporary tax system,which is consistent with national governance systems and governance capabilities".The reforms of the tax system should be expanded from the traditional economy area to the comprehensively deepening reforms.Improving the contemporary tax system should not be limited to optimization and improvement of the existing tax system,but means breaking down it.Because we must adapt to the changes in socio-economic environment and solve the increasing contradictions and problems.Facing these issues,the contemporary tax system should focus on the reforms and the establishment of tax collection and management system.Tax collection efficiency,which refers to system,measurements,and targets among those mechanisms that could implement tax collections,reflects the operation and efficiency of the entire collection and management system.These mechanisms play key roles in the level of tax collection efficiency and the realization of tax collection target,which means it will influence the taxation's function,the financial and economic situation in a country or a region,and socialist legal civilization.Over the last few years,domestic scholars have carried out a series of research about tax collection efficiency,and have achieved a positive result.However,comparing with the international advanced research,the domestic academic research has just begun,and still has a long way to go.The domestic theory of tax collection efficiency has learnt from other country's classical theory,but lack of innovation and insights.Moreover,it is not systematic and not easy to practise.Therefore,the study of tax collection efficiency,whether qualitative or quantitative analysis,whether theoretical or practical aspects,requires deeper research and analysis.The main ideas of this paper are to study the efficiency of tax collection,to discuss the actual situation and issues in this area,to look at specific factors,to propose specific measures,and to plan the whole evaluation metrics system of tax collection efficiency in compliance with the actual situation.