Abstract

The research on calculation of Chinese tax collection efficiency based on DEA

Author(s): Min Guo

The tax revenue has been the main part of China's fiscal revenue. Therefore, the efficiency of tax collection and administration is directly related to China's fiscal income level. In other words, it has relation to the whole China's social development and progress. At present, China's tax collection and administration efficiency has been in a lower level, remaining to be further improved. Through the review of relevant literature and based on relevant information in the China statistical yearbook, this study is about the survey and research on tax collection and administration of China's 30 provinces (municipalities directly under the central government, autonomous regions) in 2007. According to the DEA model, the mathematical statistics and calculation of the efficiency of tax collection and administration has been made and the main factors that influence efficiency of China's tax collection and administration has been analyzed. What’s more,we puts forward constructive opinions and Suggestions on how to improve the efficiency of China's tax collection and administration at the same time. Studies found that factors influencing the efficiency of China's tax collection and administration level are mainly Chinese enterprises operating surplus as a share of GDP, China the second and the third industry added value (on behalf of the Chinese economic development level), and the Chinese tax authority staff quantity and quality, etc. The study shows that the main ways of improving the efficiency of China's tax revenue and tax collection and administration are: speeding up the development of small and medium-sized enterprises, providing enough tax sources, accelerating the development of the second and the third industry, promoting the orderly development of national economy, improving the staff's cultural quality, streamlining the Chinese tax authority staff.