The Analysis And Evaluation On China's Tax Collection Efficiency

Tax collection and management is one of important content in tax revenue activities, the appropriate tax collection and management system can ensure the tax policy goals. Since the 1980s, China government explores the effect on tax collection and management reform, but for not mature enough relevant theory and other reasons, ineffectiveness of the reform, collection efficiency is still low. This article first define the connotation of tax collection and management, collection and management efficiency, then on the basis of establishing the common context, combing the literature research and analysing of the factors that affect the efficiency of the collection and management and exploring the theoretical basis, that is, the efficiency of management analysis theory and the school tax revenue to comply with the theory. Tax collection and management efficiency indicators to determine the evaluation system based on the principles of integrity, an appropriate level and moderation, including tax collection and evaluation of economic efficiency, tax collection and evaluation of social benefits, tax collection and evaluation of management efficiency. The current tax collection and management efficiency in the economy like that tax collection and management plays an active role in tax revenue and has created the fair environment of competition for the market of economy, but there are also problems, such as tax revenue plan instructionality, the tax revenue collection are uncoordinated with the development of economic and other issues; Tax collection and management of social benefits embodied in the improving legal system laid the foundation for tax collection and management inaccordance with the law, tax law enforcement increasingly science, good tax is taking shape, but there is a legal tax legislation at a low level, the mechanism for the protection of the rights and interests of taxpayers to be further improved, the lack of awareness in tax law; China's inefficient management is in tax revenue costs high in the long term. The papers submitted recommendations to improve the efficiency of tax collection .To improving the economic efficiency of the tax by establishing and improving the system of the tax collection and management in laws and regulations; To the social benefits, establishing the highly effective tax revenue collection operational mechanism; The establishment of efficient tax collection and management mechanisms to improve the efficiency of tax administration; To improve the quality of personnel and so on.