| The coordinated development of regional economy is a kind of development strategy that brings the advantages and enthusiasm of cities or regions in the area into full play,and gradually reverse the trend of large development gap between regions by establishing and improving market mechanism,cooperation mechanism,mutual aid mechanism and support mechanism,so as to achieve coordinated development of regional economy and advance the overall progress of society.Since the implementation of the eleventh Five-year Plan,guided by the philosophy of regional coordinated development,Yangtze River Delta,Pearl River Delta,Beijing,Tianjin and Hebei have developed in a high speed,playing a driving role in carrying out coordinated development of regional economy.After nearly 20 years of development,the coordinated development of Hohhot,Baotou and Ordos has been continuously improved to a higher strategic level,the cooperation framework between cities has been established,the development plans have been issued,and the construction of the coordinated development of Hohhot,Baotou and Ordos has become a major decision-making and deployment made by the central and autonomous regions for improving the regional coordinated development.In the coordinated economic development,tax is an important economic regulation mechanism,so it is quite critical.As an important indicator to consider tax work,tax collection and management efficiency is rather worth researching.At the same time,combining with the current situation of local tax collection and management,exploring ways to improve tax collection and management efficiency,which will plays an important role in promoting coordinated regional development.This paper sorts out the research achievement on the tax collection and management and its efficiency at home and abroad,summarizes the coordinated development of regional economy of Hohhot,Baotou and Ordos,and sets forth the concepts of China’s regional economic development strategy,tax collection and management and tax collection and management efficiency,which lay research foundation for this paper.Then the papercarries on a theoretical analysis on the status and problems of tax collection and administration in Hohhot,Baotou and Ordos under the background of coordinated development of regional economy,and a empirical analysis on the efficiency of tax collection and administration in Hohhot,Baotou and Ordos with Three stage DEA model.The result shows that the efficiency of tax collection and management of Ordos City is good in the model,which can play a driving role in the cooperation of tax collection and management of the three cities;the tax authorities of Hohhot city are insufficient in the allocation and application of tax collection and management resources;the tax authorities of Baotou City have obvious shortcomings in the application of tax collection and management technology and the allocation of tax collection and management resources.Learning from the tax collection and management work of coordinated development regions,this paper puts forwards some suggestions in terms of improving the efficiency of tax collection and management in Hohhot,Baotou and Ordos as follows: Firstly,in system,tax authorities in all regions should specify the collection and management standard and deepen the understanding on coordinated development.Secondly,in technology,the information management should be strengthened and the construction of data platform should be increased investment.Thirdly,in personnel,it is necessary to promote cross-city communication and cooperation while promoting the construction of talent team.The tax authorities of Hohhot,Baotou and Ordos should not only improve the collection and management efficiency from the above aspects,but also actively integrate into the collaborative development to achieve the comprehensive improvement of the collection and management efficiency of Hohhot,Baotou and Ordos. |