The Research Of Taxation Efficiency In Bin Hu District, Shangrao

Taxation should be fair and also efficient. Taxation efficiency, that's to say tax department charge tax, including tax rules building, tax policy implement and the whole tax charging management, these should be all paid attention to efficiency. Normally we assess tax charging efficiency by two parts: the direct effect and service quality. The tax charging efficiency in Bin Hu district has been influenced by following points: tax resource, tax rule, charging method, management level, organization structure, and social issue etc. By using standard analysis, sample analysis, real case analysis and system analysis method, and researching on the different issues that impact tax charging efficiency, we analyze the tax charging cost and tax dodging and find out the reason for low tax charging efficiency in Bin Hu district.In my opinion, by optimizing tax structure, promoting local economic development, fostering tax resource, we can increase tax volume; by optimizing tax sense, developing informal restriction, building tax charging credit system, offering credit motivation and punishment at the same time, we can increase local citizens tax rule sense and then increase the tax rules obeying level; by focusing on tax resource control, increasing tax charging level, we can prohibit tax loss and enable tax equality; by more controlling on tax case, expanding examining rate, we can enforce taxpayer to pay tax according to law; by reforming tax organization in Bin Hu district, paying more attention to management team building, optimizing internal structure and external environment, we can reform the current effect evaluation system and build tax performance evaluation system that meets modern public management, optimize monitoring system, enforce everyone in the tax department to be responsible for his/her knowledge, responsibility, authority and performance, provide excellent service for every taxpayer and then increase the tax charging efficiency in this district.