Research On Tax Collection And Management Efficiency Of Baoding City Taxation Bureau Of Hebei Province

Improving the efficiency of tax collection and management is an important goal pursued by taxation agencies in various countries.Compared with developed countries,China's taxation costs are relatively high,and the efficiency of collection and management efficiency is relatively large,and the gap in taxation efficiency between regions is obvious.After the tax-sharing reform,China's tax revenue maintained a good growth trend,but a new round of structural tax cuts put forward new challenges and requirements for tax collection and management,that is,we should not pay attention to the total tax revenue growth,but should pay attention to the efficiency of tax collection and management.Upgrade.To this end,a large number of scholars are devoted to the study of the efficiency of tax collection and management.Most of their research focuses on the measurement of national tax collection and management efficiency,and there are few studies on the efficiency of tax collection and management in a certain region or industry.Baoding City,Hebei Province,as an important base to undertake the construction of Xiong'an New District,the improvement of tax collection,management efficiency and the optimization of the collection environment are important impetus to attract all kinds of enterprises,stimulate market vitality,promote regional economic development,and better undertake the functions of the capital.force.In view of this,studying the tax collection and management efficiency of Baoding City Taxation Bureau of Hebei Province has certain theoretical significance for enriching the content of taxation management theory,especially the regional tax collection and management efficiency,and enriching the efficiency of tax collection and management of Baoding City Taxation Bureau.It is of practical significance to reform the practice of tax collection and management and provide reference for taxation departments.Starting from the basic theory of tax collection and management efficiency,this paper expounds the concept of tax collection and management,tax collection and management efficiency and its influencing factors,and uses tax fair theory,tax efficiency theory and tax compliance theory to analyze the necessity of improving tax collection and management efficiency.By comparing the tax concentration of 10 districts and counties in Baoding,the geographical distribution of taxpayers and the status quo of tax collectors,the paper analyzes the existence of higher tax collection and management costs,the tax administrators per capita,and the county tax administration talents.Insufficient problems,low application rate of information collection and management technology,and deeper reasons for the fact that the tax bureau has more redundant inputs,a large increase in the number of taxpayers,insufficient renewal of tax collection and management personnel,and information asymmetry.Using the relevant data and the DEA model,the tax collection and management efficiency of the 10 sample counties and tax bureaus in Baoding City was measured.It was concluded that the tax collection and management efficiency level of Hebei Baoding Taxation Bureau was generally low and there were regional differences,and existing tax collection and management techniques.The conclusion that the means is not significant.Based on the foreign experience of the United States,Japan and Australia,and the domestic experience of Beijing,Shijiazhuang and Xingtai,the paper draws lessons from improving the informationization level of tax collection and management,promoting the socialization of taxation services,and optimizing the existing tax collection and management model.It puts forward the reasonable control of the number of tax practitioners,promotes the development of tax professional service industry to reduce the cost of tax collection and management;transforms the collection and management mode with the actual situation,establishes a specialized management mechanism for classification and classification to implement refined tax source management;management power and tax source status Matching,personnel quality and management positions are appropriate to scientifically manage and manage human resources;strengthen basic information management,improve tax-related risk management,and build a socialized information network to promote tax big data applications and other proposals to improve the efficiency of tax collection and management in Baoding City.