What Is Tax Efficiency?

Tax efficiency is that national taxation must be conducive to the effective allocation of resources and the effective operation of economic mechanisms, and it must be conducive to improving the efficiency of tax administration. It includes the principle of tax economic efficiency and the principle of tax administrative efficiency. The former refers to the fact that state taxation should help improve economic efficiency, ensure the healthy and orderly operation of the economy, and realize the efficient allocation of resources. This principle focuses on examining the impact of taxes on the economy. The principle of tax administrative efficiency means that the state should collect the maximum tax revenue with the minimum tax cost in order to minimize the difference between the nominal revenue and the actual revenue. This principle focuses on examining the efficiency of tax administration.

Tax efficiency is

Tax efficiency means that government taxation is beneficial

The efficiency of taxation is divided into two levels: the first level is taxation

Efficiency of the tax itself

Compared with foreign countries, China's tax efficiency is low, and tax management

There are many reasons for the low tax efficiency, mainly:

Tax collection leads to a loss of efficiency on the one hand and an improvement on the other

The principle of tax economic efficiency refers to

tax

Tax efficiency controls administrative costs

Improving tax administrative efficiency means controlling administrative costs. Controlling administrative costs includes two levels of meaning: one is to reduce tax costs; the other is to optimize the structure of tax costs. Reducing tax costs directly reflects the improvement of tax efficiency, while optimizing the tax cost structure is to improve tax efficiency by changing the cost structure while the total tax cost is basically unchanged, which indirectly reflects the improvement of tax efficiency.

Tax efficiency optimization

Optimizing the tax collection and management model to promote the optimization of tax collection and management functions is the key to reducing tax collection costs. Tax authorities should get rid of the role of "nanny" as soon as possible, and transform it into a service for taxpayers. The majority of the basic work is entrusted to the taxpayer or the tax agent entrusts the tax agency to complete it. On the surface, the taxation cost is converted into the taxation cost. However, on the whole, the tax authority has freed up manpower and material resources to strengthen collection management, Information management to improve work efficiency.

Tax efficiency optimizes tax structure

Optimize the tax structure, improve tax policies, and establish a simple and moderate tax structure. This is fundamental to reducing the cost of taxation. Establishing a simple tax system generally includes the following two levels of meaning: one is to simplify the tax system; the other is to design a tax system that is easy to collect and manage. The complexity of the tax system is closely related to the work efficiency of the tax department. Optimizing the tax system can greatly improve the administrative efficiency of taxation. The principle of minimum levy requires that the ratio of levy costs to the tax revenue of the warehouse is the smallest; the principle of exactness requires that the tax system should not be changed arbitrarily to make the taxpayer as clear as possible. Improve the quality of collection and management personnel. In view of the current low quality of tax personnel, the training and assessment of tax personnel should be strengthened. In addition to requiring familiarity with tax regulations, accounting systems, and mastery of research, investigation, and accounting techniques, tax personnel are required to have a clean and professional work ethic, a high level of cultural attainment, and abilities in writing and computer applications. At the same time, it is especially necessary to improve the quality of grass-roots leading cadres. Not only must they have strong professional qualities, but they must also have excellent leadership skills.

Tax efficiency gradually modernizes management technology

Management techniques and tools are material technical guarantees for improving administrative efficiency. In modern society, the rapid development of science and technology, the fast pace of economic operations, the surge in information volume, and administrative management relying solely on experience and traditional instruments have become increasingly unsuited to the needs of the situation. The standardized and scientific management is undoubtedly an important way to improve reasonable efficiency. Reasonable standardization requires clear job responsibilities, clear links in work links, and clear work procedures. Only by having management in place and performing their respective duties can management activities become an organic system for orderly and efficient operation.

Tax efficiency strengthens the construction of tax legal environment

At present, China should make more efforts in the following areas: first, to improve the level of the legal system of the whole society and strengthen the legal binding force in the development of the market economy; Systematize departments to promote effective taxation.