税收行政效率

我国税收行政效率偏低的成因及其解决途径

On Causes of China 's Low Administrative Efficiency of Taxation and Solutions

政府税收行政效率的现状分析管理性税收执法程序和权力制约性税收执法程序；税收行政执法救济程序和税收行政执法监督程序。

Analysis of Current Situation of Government 's Revenue Administration Efficiency compulsive procedure of taxation law enforcement and arbitrary procedure of taxation law enforcement ;

因此，提高我国政府税收行政效率的任务还十分艰巨，需要社会各界做出长期不懈的努力。

Therefore , it is still a difficult task to improve the revenue administration efficiency , which needs constant efforts made by each department in our society .

四是有利于降低税收成本，提高行政效率。

Lastly , it is helpful to reduce the tax cost and improve the administrative efficiency .

二是建立服务型税务体系，三是降低税收成本、提高行政效率。

The second is the establishment of service-oriented tax system , and 3 is to reduce the tax costs and improve administrative efficiency .

税收成本的存在，会导致征纳双方生产效率的损失，影响着税收行政效率的提高。

The existence of taxation cost brings down the working efficiency of both payers and collectors , which also harms the promotion of taxing efficiency .

用税收的征收成本率和人均征税额这两个指标来衡量我国目前政府税收行政效率的现状，出现了两种不同的结果。

Two different results appear when we measure the present government 's revenue administration efficiency by the cost ratio of collecting tax and the average amount of tax .