The Construction And Application Of The Evaluation System Of Tax Collection And Management Efficiency Index Of Grassroots National Tax Authorities

Taxationmanagementis the important content of tax authorities.The goals of tax policy can realize,through tax collection and management by tax authorities.And it can clearly grasp the status of the tax administration,through evaluate the efficiency objectively.It also can ensure the efficiency of tax administration.Since the 1990 s,the tax administration system had indeed play a positive and effective role,which in optimized the allocation of the whole society resource,and improved the efficiency of the tax administration.Because our country started a tax administration reform,with the goal of “improve the efficiency of tax administration”.Cause of that the tax administration system had through local adjustment.However,there is a gap between our country and the world's developed and middle-income countries now,which in the efficiency of tax administration.And that mainly displays in left with the reform of tax administration,and uneven of the national tax authority at the grass-rotes level of efficiency of tax administration.This paper uses the efficiency theory of administration and the tax compliance theory as basis of theoretical.And also uses three parts of tax administration to analyze the efficiency of tax administration,including economy,efficiency and effect.Choosing the present situation and efficiency of tax administration in local tax authorities as the research objects.The indicator of the efficiency of tax administration by using questionnaire and interview method,to selecting and building the more suitable for national tax authorities at the grass-roots level,about tax collection efficiency index evaluation system,and its evaluation lum region national tax efficiency of tax administration,put forward policy suggestions to improve the efficiency of tax collection and administration.In the process of construction of the index system,the index system constructed can not be further studied due to the difference of quantifiable difficulty.This paper is divided into five parts.The first part defined the connotation of the efficiency of tax administration.Through the study on related literature and data,with many survey and analysis of influencing factors,as to explore the bedding and theoretical basis of tax collection and administration.The second part is about the status quo of lum tax collection and administration and collection efficiency primarily analyzes the existing problems and the reasons.This paper builds the necessity of efficiency index evaluation system of tax administration,which suitable for duty at the grass-roots level.The third part is comparing the typical advanced national's tax management experience with the evaluation mechanism of China's tax collection efficiency.The fourth part uses the interview method and questionnaire to selecting and determining the relevant indicators,and establishes the evaluation system of the tax collection and management efficiency index which can be used in the grass-roots state tax authorities.The fifth part is to evaluate the efficiency of the tax administration of the national tax in mango.The end is the policy suggestion for the improvement of the efficiency of the tax collection.