The Efficiency Evaluation Of The Tax Collection And Management Under The Mode Of The Tax Source Specialization

The State Administration of Taxation has gradually promoted the reform of the tax source specialization mode from 2011,Shishi Municipal Office,SAT.,as a pilot unit,the reform lasted 5 years.Whether did the new mode play the role of optimizing the resource allocation and improving the efficiency of the tax collection and management?Through the analysis of the main contents of the collection and management before and after reform,the author construct the comprehensive efficiency evaluation index system of the tax collection,and use the DEA-Tobit method to analyze the tax collection efficiency and the influencing factors of the 12 counties(cities)areas in Quanzhou City.This paper is divided into four parts.Firstly,introduction.This chapter chooses the research directions mainly through the analysis of the background.At the same time,this chapter analyzes the necessity of the theoretical research through domestic and foreign literature.This chapter makes a brief introduction to the full text analysis method and the technical route,and affirms the innovation of writing,analysis the shortcomings of the full text.Secondly,the author analyzes the main differences of the tax collection and management before and after the reform,introduces the problems of the existing evaluation index,analyzes the characteristic efficiency evaluation index of the tax source specialization mode,and constructs the efficiency evaluation index system based on the DEA-Tobit method.Thirdly,this paper uses the DEA-malmquist model(Data envelopment analysis)(hereinafter referred to as DEA)to measure and analyze the efficiency of the tax collection and management system of Quanzhou city;At the same time,the author uses the limited Tobit model to analyze the factors that may affect the efficiency of the tax collection and management,to assess the impact of the Tax Assessment,key tax source management and the Tax Inspection on the efficiency of the tax collection and management.Through the empirical results of the DEA-Tobit method,this paper analyzes the problems of the tax collection and management in Quanzhou city and the internal problems in the Shishi Municipal Office,SAT..Lastly,according to the problems of the Shishi Municipal Office,SAT.,the author proposes the countermeasures.The first part is the human resources allocation;The second is the application of the information technology;The third is to deepen the reform of the tax source specialization mode,including classified management tax source management,risk prevention and control of the Tax Assessment,tax service and innovation of the Tax Inspection.