| Improving the efficiency of tax collection and administration is an important topic in the practice of tax collection and management system reform,which is of great significance for boosting the development of tax modernization.At present,the research efficiency of tax collection and management is relatively backward.Lack of a systematic and complete evaluation index system.The research on tax collection efficiency of municipal tax authorities below municipal level is not very pertinent.Therefore,exploring and constructing the evaluation index system of tax collection and management efficiency is a supplement and improvement to the existing tax collection efficiency theory system.Through the evaluation of the current situation of the tax collection and administration efficiency of Fuxin city tax bureau,we can clarify the problems existing in the tax collection and management.It is beneficial to put forward suggestions for improvement in the practice of tax collection and management.This paper takes the efficiency of tax collection and management of Fuxin State Tax Bureau as the research object.The methods of literature research,empirical analysis,qualitative analysis and quantitative analysis are adopted.It follows the principles of standardization,economy,externality,timeliness,hierarchy and operability.The evaluation index system of the efficiency of tax collection and management is constructed,and the efficiency of tax collection and management in Fuxin state tax bureau is evaluated.Fuxin IRS tax collection and management problems of tax collection and management is weak,high tax costs and tax burden rate is low,the efficiency of the tax service.In view of the above problems,combined with the advanced experience and the actual situation of the developed areas,we put forward countermeasures and suggestions to increase tax collection and management,to strengthen tax cost management,to optimize business environment construction,to raise tax service level,and to improve the quality of tax personnel,so as to improve the efficiency of tax collection and management. |