A Study On The Influencing Factors Of Tax Collection And Administration Efficiency Of Provincial Service Industry In China

China's economic has entered the "new normal",and the industrial structure has shifted the focus from the manufacturing sector to services sector.Industrial development policy provide more and more support for the services.Compared with the manufacturing industry,the small and scattered services industry has brought greater challenges to tax collection and management,leading to some differences between them.At the same time,the reform to replace the business tax with a value-added tax has brought some new changes to tax collection and management.When a large number of service enterprises whom pay business tax for a long time begin to pay VAT,the tax department make a series of changes in compliance with the collection and management measures.However,under the background of the "new normal",tax authorities are still faced with relatively large pressure of tax collection and management: the decreasing of tax revenue growth,the reforming of tax structure,and the more and more complicated taxation work.Therefore,the study of the efficiency of tax collection and management of service industry has its practical significance: First,to improve the efficiency of tax collection and management services,and to keep the number of local tax revenue in the short term;Second,to provide a long-term solution to growth objectives;Third,to optimize the tax collection and management system,and to achieve the socialization and modernization goal of the service tax collection and management.The factors affecting the efficiency of tax collection and management have four aspects: economic environment,institutional environment,geographical environment and staff setting.At present,the factors have been studied in detail both in China and the other countries.By the existing research and the present situation of China,this paper take the development level of service industry,the proportion of tax revenue,the local fiscal gap,the proportion of inspectors,and the tax competition of neighboring provinces as the main factors.In addition,referring to the domestic and foreign research in the methods of measuring efficiency,this paper chose SFA as the method to measure the efficiency of tax collection and management of service industry in 30 provinces for 11 years.To find the actual effect of each influencing factor,the efficiency value of the service industry will be measured and analyzed.The results show that the proportion of the regional economic development and the tax revenue is negatively related to the efficiency of the service tax collection andadministration.The opening ratio,the local fiscal gap,the proportion of inspectors and female staff are positively related to the efficiency of the service tax collection.The efficiency of tax collection and management of inter-regional service industry is decreasing in the west,middle and east,and the eastern provinces are facing the more serious problem of unbalanced distribution of tax collection and management efficiency;The pilot reform has led to a huge change in the efficiency of the tax collection and administration of service industries in various provinces throughout the country,but this change is not sustainable as time goes on.This paper argues that restricting the scale of transfer payment to local governments,strengthening the cooperation of tax collection and management,optimizing the staffing of tax personnel is the necessary measure to promote the efficiency of tax collection and management of service industry.