| The efficiency of tax collection and administration is an important indicator of the tax administration’s ability to collect and administer taxes,the efficiency of tax collection and administration of taxation authorities directly reflects the overall operation mechanism of taxation departments and the effectiveness of their management and services.Improving the efficiency of tax collection and administration,increasing taxpayers’ compliance with tax rules and improving taxpayers’ satisfaction are the keys to ensuring the quality of tax collection and administration.Since the beginning of the 21 st century,China’s economy has entered the "new normal",with economic growth changing from fast to slow,and the growth rate of tax revenue has also gradually slowed down.Therefore,improving the efficiency of tax collection and administration to ensure tax revenue growth has attracted the attention of tax theorists and tax administrators.This paper analyses the tax collection and administration of the tax bureau of city A from the perspective of exploring the current situation of tax collection and administration in tax bureaus in less developed regions,based on the results of existing relevant literature and theories on tax collection and administration efficiency,tax costs and new public services.The results show that there are still many problems to be improved in the tax collection and administration work of the taxation bureau of city A.The main reasons for this problem are the weak management of tax sources,the low level of comprehensive business ability of personnel,the low level of tax law enforcement management and the insufficient use of big data resources and digital technology in the tax collection and administration work of the taxation bureau of city A.In response to this,the taxation bureau of city A has been implementing refined tax source management,strengthening the construction of tax talents,implementing scientific and precise law enforcement and accelerating the use of digital technology.In this regard,the measures to improve the tax collection and administration efficiency of A Municipal Taxation Bureau are proposed in four aspects: implementing refined tax source management,strengthening the construction of tax talents,implementing scientific and precise law enforcement and accelerating the application of big data on taxation,with the aim of raising the attention of A Municipal Taxation Bureau to the efficiency of tax collection and administration and providing new ideas to effectively improve the level of tax collection and administration of A Municipal Taxation Bureau. |
