The Influence Of Streamline Administration,Delegate Powers And Optimization Services On Tax Collection And Management Efficiency

On March 5,2016,Premier Li Keqiang made it clear for the first time in his " Report on the Work of the Government" that he would continue to promote the streamlining of administration and decentralization,the combination of deregulation and management,and the optimization of services.Tax authorities,as the functional department of the state in the administration of tax rights,are one of the main departments in this reform.This reform,together with optimizing the business environment,will not only be conducive to stimulating the market,but can also minimize the loss of tax revenue and improve the efficiency of tax collection and administration.In this context,this paper mainly studies the influence of the reform of “Streamline Administration,Delegate Powers and Optimization Services” on the efficiency of tax collection and administration.The first part is an introduction,the second part is a theoretical analysis of the influence of the reform on the efficiency of tax collection and administration,the third part mainly uses Chengdu as an example to manifest the current situation,and the fourth part is the construction of an evaluation system to analyze this reform.The results show that the efficiency of tax collection and management in all districts and counties in Chengdu is increasing year by year,but there is still a lot room for improvement.The efficiency gap between districts and counties is obvious,and the difference fluctuates around 0.4.On the basis of efficiency evaluation,this paper applies projection analysis to study tax collection cost,and how the reform affects the efficiency of tax collection and administration in the perspective of tax collection cost.At the same time,this paper analyzes the effect from the perspective of convenience of tax administration and informatization construction based on the results of practical investigation.It finds out that the reform improves the convenience of tax administration,optimizes the construction of informatization,and further improves the efficiency of tax collection and administration.However,there are still some problems in the reform,which need to be deeply considered.Finally,targeted suggestions are put forward from five aspects: improving the tax rule by law,delegating power,supervision,service and consolidating the foundation.