行政管理活动所追求的根本目标,是在保证政府活动符合预定目的,并给全社会带来有益成果的前提下,用尽可能少的人力、物力、财力和时间,去完成数量尽可能多、质量尽可能好的行政任务。这就要求不断地提高行政效率。对于税务行政管理活动来说,亦是如此,它的最终目标,就是通过自身行政效率的逐步提高,实现税收收入极大化,并履行其促进经济增长,调节收入分配的职能。因此,通过考察税务行政效率的高低,可以衡量税务行政管理活动是否科学、有效。 The fundamental objective pursued by the administrative activities is to achieve as many as possible the number of government personnel required to ensure the government’s activities are in line with its intended purpose and bring beneficial results to society as a whole. With as few manpower, materials, financial resources and time as possible, The quality of the best administrative tasks. This requires continuous improvement of administrative efficiency. The same is true for the tax administrative activities. Its ultimate goal is to maximize the tax revenues through its gradual improvement in administrative efficiency and to fulfill its functions of promoting economic growth and adjusting income distribution. Therefore, by examining the level of tax administration efficiency, we can measure whether the tax administration activities are scientific and effective.