The Research On The Efficiency Of Local Tax Collection And Management In Our Country

Now our country is entering a period of New Normal with the economic growth slowing down and the pressure of the economic downturn is increasing. But the need of manpower material and financial resources in the process of tax collection and management has increased, which requires that the tax department pay more attention to the increase of the tax collection and management efficiency. Meanwhile, with the scope of "the Change from Business Tax to Value-Added Tax" gradually expanding, local tax collection agencies’ share has significantly reduced. The local taxation system is facing the risk of weak growth and even decline of local tax revenue. Therefore, research should be conducted on influencing factors of local tax collection and management efficiency.The appropriate index also should be selected for quantitative analysis to make a comprehensive and objective evaluation of local tax collection efficiency. This article will put forward appropriate recommendations to promote the improvement of tax system in total factor productivity and effectively implement the requirements of "supply-side reform" that is put out by the central government according to our local tax collection problems. Therefore, the past extensive management model in local tax system should be replaced by scientific and standardized management model.Local tax departments usually pay more attention to the scale and growth of tax revenues in the specific work, while the attention on the efficiency improvement of local tax collection is inadequate; in the aspect of theoretical research, most scholars only pay more attention on qualitative analysis on the efficiency of tax collection in our country. The literature of the quantitative analysis researching on the entire tax system collection efficiency has not distinguished between State Administration of Taxation and Local Tax Bureau. Tax system, tax structure and other factors caused tax collection efficiency difference between national and local tax system. Therefore, it is necessary to conduct a separate study on local taxation system. On the one hand we can analyze the status and problems of the provincial local tax collection efficiency more accurately; on the other hand, it provide a reference system in order to promote the reform of the tax mechanism and promote the transformation of government functions. Therefore, the research of local tax collection efficiency, has a strong practical significance.On the basis of scientific analysis on local tax collection and management factors, this paper attempts to use a three-stage data envelopment analysis model of local tax collection efficiency to make a comprehensive, scientific and objective evaluation and propose recommendations to enhance TFP of tax collection process. Firstly, This paper concludes the domestic and foreign related theories and literature on the efficiency of tax collection and reviews their research ideas and results; Secondly, the paper defined productivity, technical efficiency, tax collection, tax collection efficiency and other related concepts and introduced theoretical knowledge of three-stage DEA model in tax collection efficiency evaluation system; then, this paper summed up the evolution process of the Local Tax tax collection system, and analyzes the influencing factors of China’s local tax collection from the three aspects of the system,economy and management, and based on previous studies,this paper builds a mathematical model and constructs the efficiency of tax collection and evaluation system comprising input and output indicators. This article will use a three-stage data envelopment analysis model to conduct empirical research on tax collection efficiency(2005-2013)in 27 regions in China. Meanwhile, with the help of Malmquist index, this paper estimates the improvement values of the efficiency of local tax collection and management in the past ten years in China. Then we can examine our tax collection efficiency condition; Finally, according to the empirical analysis, this paper analyzes the process of local tax collection problems and gives some suggestions: local tax should improve their talent selection mechanism, and optimize the organizational structure of local tax system, implement tax optimization of industrial policy, invest information and technology and so on.