| Tax revenue should not only be fair, and should be efficient,the efficiency of tax collection and management,that is,tax revenue departments,including the establishment of the tax system,tax policy,the application and the entire tax administration,are to be efficiency,follow the principle of efficiency,which is usually results from the expenditure and management of service quality are two aspects to assessment,Xinyu the efficiency of tax collection by the tax base,tax system,tax collection and management tools,law enforcement level,institutional settings,the quality of the taxpayer awareness and social factors and many other factors.In this paper,Xinyu affect the efficiency of tax collection and management to start a number of factors,using standard analytical and empirical analysis,case analysis and the method of combining systems analysis,tax revenues in the region to conduct a comprehensive analysis of costs and tax evasion,inefficient tax collection and management come reasons. To improve the region's tax collection efficiency, this paper argues,we should first utilize policies to promote regional economic development,cultivate new sources of revenue to expand the total tax revenue;the other to optimize tax mentality,cultivate informal binding elements,build a tax credit system,bring the tax credit incentives and punishment mechanism dishonest double effect,to cultivate awareness of the taxpayer's tax compliance and improve the level of tax compliance Xinyu;its three revenue sources is necessary to strengthen control and improve collection and management level,to prevent the loss of tax revenue to promote the tax fairness;the four to be increased Tax investigation and handling of large cases and expand check the probability of the letter prompted the city taxpayers pay taxes according to law;its five Xinyu want to reform the national tax authorities to strengthen the building of the contingent of cadres and improve the national tax authority of the internal mechanism,optimizing revenue environment,establish line with modern public administration of the tax agency performance measurement mechanisms,improve the tax law enforcement and supervision system to promote national tax authorities and the staff capable of self-knowledge,responsibility, authority and actions,and dedicated for each taxpayer service,thus increasing the region,the efficiency of tax administration. |