税收效率是税务行政管理机关科学运转的标志 ,集中反映在一个国家税制的落实、征管措施的到位、人员素质的提高等方面。在宏观上 ,体现为税收是否有效发挥其职能作用 ;在微观上 ,体现为是否以一定的成本投入收到最大的税收效益。提高税收效率就是税收管理由粗放型向集约型方式? Tax efficiency is the hallmark of the scientific operation of the tax administration, which is mainly reflected in the implementation of the tax system in a country, the collection of measures in place and the improvement of the quality of personnel. In the macro view, it shows whether the tax revenue can play its role of function effectively. In the microcosm, it shows whether the tax revenue can be received with a certain cost. To improve tax efficiency is the tax management from extensive to intensive way?