随着社会经济的发展,税收凭借其强制性、无偿性、固定性等特点在财政收入中扮演着越来越重要的角色,税收行政效率也越来越收到重视。影响税收行政效率的因素有很多,税收环境因素就是其中一个特别重要的方面。因此,为了提高税收行政效率,我们可以通过优化税收环境、强化税收成本意识、提高纳税人的素质与纳税意识、建立与健全协税护税网络以及大力发展税务代理服务等渠道来实现。 With the development of society and economy, tax revenue plays an increasingly important role in the fiscal revenue by virtue of its compulsory, unpaid and fixed characteristics. Tax administration efficiency has also received more and more attention. There are many factors that affect the efficiency of tax administration. One of the most important aspects of the tax environment is the tax environment. Therefore, in order to improve the efficiency of tax administration, we can achieve this goal by optimizing the tax environment, strengthening tax cost awareness, raising taxpayers’ quality and tax awareness, establishing and improving a tax-sharing network and developing tax agency services.