A Study On The Efficiency Of Tax Collection And Management In Ruili City Local Taxation Bureau

Tax collection and management problem has always been the important problem plaguing governments around the world, improve the quality of tax collection and administration efficiency has become the work target of governments. For a long time, the theoretical circle has been seriously study efficiency of tax collection and management problems from the macroscopic level, but little from micro level (grass-roots tax authorities) using the method of quantitative analysis to research. That is to say, although the efficiency of tax collection and administration of quantitative evaluation method has important and wide application prospect in finance, and the research areas not yet fully, to be quantitative evaluation method to improve the efficiency of tax collection and administration system.The purpose of this thesis is to through the study on the efficiency of the grass-roots tax authorities to tax collection and administration, objective evaluation of tax collection efficiency of the status quo, collection and administration efficiency improvement countermeasures are put forward, working for the tax collection and administration of the taxation authority at the grass-roots level provide guidance and help. This thesis use literature analysis, case analysis, statistical analysis study methods to the grass-roots level tax authorities-tax collection and management efficiency of Ruili Local Taxation Bureau as the main theme, in interpreting the efficiency of tax collection and management on the basis of the relevant theory, introduced the tax collection and management of Ruili Local Taxation Bureau in the light of the current situation in a simple analysis of tax collection and management; then, in conjunction with the collection of data, from the collection and management agencies efficiency levels, Tax compliance efficiency levels, the implementation of the tax regime and efficiency levels,, etc. use EXCEL etc. statistical software in a quantitative analysis of the efficiency of Ruili Local Taxation Bureau, according to quantitative analysis appraised the Tax collection and management efficiency of Ruili Taxation Bureau; finally, according to tax collection and management of Ruili Taxation Bureau, as well as the problems of tax collection and management efficiency, made a raise tax collection and management efficiency of Ruili Local Taxation Bureau. Through the research has drawn the conclusion:The tax revenue collection efficiency of Ruili Local Taxation Bureau obtained the enhancement, but the aggregate level is somewhat low.