对税收管理手段改革的评价,传统的思路认为,管理成本减小而税收净收入增大即意味着效率提高。本文建立的税收管理质量评价模型说明,税收净收入增大与减少都可能是有效率的;结合税收管理成本分析税收净收入发现:坐标图向右上方倾斜的45°线是其效率的边界,右边区域表示有效率,而左边区域表示无效率。 The evaluation of the reform of the tax administration means that the traditional thinking holds that the reduction of management costs and the increase of the net tax revenue mean the improvement of efficiency. The tax management quality evaluation model established in this paper shows that the increase and decrease of net tax revenue may be efficient. Combined with the tax administration cost analysis, the net tax revenue discovery: the 45 ° line inclined to the upper right of the graph is the boundary of its efficiency, The right area shows efficiency, while the left area shows inefficiency.