税收征管作为一种经济管理活动,如何以最小的税收成本实现最大的税收收入,即实现税收征管效率的最大化,是各级税务机关所追求的。本文通过对税收征管效率主要影响因素以及我国税收征管效率现状的分析论述,提出提高我国税收征管效率的有效建议。 As an economic management activity, how to realize the maximum tax revenue with the minimum tax cost, that is, to maximize the efficiency of tax collection and administration, is the pursuit of tax administration at all levels. This paper analyzes the main influencing factors of tax collection efficiency and the status quo of tax collection efficiency in China, and puts forward some effective suggestions to improve the efficiency of tax collection in our country.