Changsha County, The State Administration Of Taxation, Tax Collection And Performance Assessment Study

Since 1994 when the division of tax revenue between central and local government was implemented, Changsha county state tax bureaus tax revenue income has grown fast which brings the high growth of tax costs. The gradual fast growth of tax revenue and tax costs is the main characteristic of the present tax collection. Is the tax collection high efficient? How can government improve its collection efficiency? The above issues are the focus of the Chinese government and society.This article focuses on the present tax collection efficiency and explains how to further tax collection structural reforms, how to improve the tax collection ability and tax services, and how to improve the tax collection efficiency. The article uses foreign countries' advanced experiences and advanced assess methods for the tax collection efficiency, tells readers how to form Changsha county state tax bureaus tax collection assess method and analyzes how to improve the tax service and improve the collection efficiency. The essay also forms a system for assessing the tax collection efficiency and forms assess processes for the tax collection.