Research On The Efficiency Of Tax Collection And Management From The Perspective Of Audit

Tax is the government a major form of fiscal revenue, is the state of the economic resources redistribution means, tax can well achieve the anticipated goal, in a great extent depends on the quality and efficiency of tax collection and management work. The efficiency of tax collection and management refers to the relationship between human, material, financial and tax results in the process of tax collection and management. The efficiency of tax collection and management is an important subject tax reform and tax collection and management theory research, many scholars in our country from the eighties of the 20th century began to carry on the discussion to the reform of tax collection and management, but so far related theory is not mature enough, the problem of low efficiency in taxation still exist. Tax audit is an integral part of the work of tax collection and management, and it is a new method of tax collection and management, and a special way of tax collection and management.The research idea of this paper is to introduce the concept of tax collection and tax audit, as well as the relationship between the two, On the premise of the internal audit of the tax authorities, Draw on the evaluation index of the government performance audit and put forward the evaluation index and method of the efficiency of tax collection and management?Through the analysis of the economic efficiency, management efficiency and social efficiency of the five provinces in the East, middle and west regions of China in 2014 and 2003-2013, respectively, the economic efficiency, management efficiency and social efficiency of tax collection and management were analyzed, and A City Local Taxation Bureau as an example of tax collection and management efficiency of the micro evaluation, the problems existing in the tax collection and management of our country are put forward:The management efficiency of tax collection between different regions is different;Compared with developed countries, the efficiency of tax collection and administration in our country is relatively low;The design of the tax audit system in our country is not reasonable;Tax revenue growth and economic development is not coordinated;Tax law system is not perfect and so on,and in view of the problems existing in China's current tax collection and management policy recommendations.The main purpose of this paper is to use the method of normative analysis,by comparing the efficiency of tax collection and administration in different provinces in the East,middle and west regions,the factors that affect the efficiency of tax collection and management are pointed out, use theory to guide practice,and further improve the quality and effectiveness of the tax authorities in the implementation, management, supervision and other aspects of the quality and effectiveness.