政府税收行政效率的现状分析  

Analysis of Current Situation of Government's Revenue Administration Efficiency

作　　者：谢芬芳[1] 

机构地区：[1]湖南省委党校工商管理教研部,长沙410006

出　　处：《湖南商学院学报》2006年第6期93-95,共3页Journal of Hunan Business College

基　　金：国家行政学院<全国行政学院合作基金项目---政府税收行政效率探析>的阶段性研究成果

摘　　要：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。目前的征收成本率与分税制实施前相比,不但没有下降,反而还有一定程度的上升;而人均征税额则随着我国经济发展水平的不断提高,税收收入的逐年大幅度增长而逐年大幅度上升。这是一种很不正常的现象,而且,税收行政效率的地区差别、城乡差别、部门差别都很大。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。Two different results appear when we measure the present govemment＇s revenue administration efficiency by the cost ratio of collecting tax and the average amount of tax. To our surprise, the cost ratio of collecting tax nowadays doesnt reduce. Instead, it goes up by some degree. However, with the development of the economy in China and the increasing income of revenue, the average amount of tax collected by each taxman increases greatly year by year. It is a very strange phenomenon. What＇s more, the revenue administration efficiency varies greatly in different areas, departments, cities and countryside. Therefore, it is still a difficult task to improve the revenue administration efficiency, which needs Constant efforts made by each department in our society.

关 键 词：税收行政效率 征收成本率 人均征税额 

分 类 号：F812.42[经济管理—财政学]