Tax Collection Efficiency, National Tax Departments In Yunnan Province

In the current our country tax revenue growth rate of economic growth rate of the era, the tax revenue cost problem is getting more and more concern and attention. If the tax revenue growth is always accompanied by the tax revenue cost high growth, then the tax efficiency will be questioned. Based on the administrative cost, through in-depth study of Yunnan provincial tax department for tax collection efficiency problem, build three element regression analysis model, trying to find the tax cost elements and tax collection efficiency and the relationship between law, thus put forward the optimization of Yunnan state tax department for tax collection efficiency is proposed.This study found that, Yunnan state tax department for tax collection efficiency by tax revenue and tax cost changes, especially tax per capita income and tax per capita cost effect. And, through the regression model to conclude, I save tax authorities tax collection cost three major elements and tax collection efficiency, namely personnel funds and project funding and tax collection efficiency is a positive correlation between public spending and tax collection efficiency, negative correlation. According to the microcosmic and macroscopical gross case analysis, in this paper, in order to achieve the optimization of our provincial tax department for tax collection efficiency, it is necessary to regulate our tax system tax collection cost structure, enhance the consciousness of tax cost, tax coordination on economic growth.The innovation of this article:one is the use of the province’s16city taxation departments tax per capita income and tax per capita cost data, in the axis is established according to the chart scatter diagram, reveal the rule to16city taxation departments of the tax collection efficiency is divided into the four types of microscopic analysis, and find out the difference. Two is the use of Yunnan state tax department15years of tax collection efficiency, personnel expenditure, public expenditure and project data, established three linear regression models, from macroscopical gross in-depth analysis of the impact of Yunnan state tax department for tax collection efficiency factor.