本文分析了税收征管效率的内涵及外延，通过实证建立了税收征管效率的综合评价指标体系。

This paper begins with the connotation and denotation of the efficiency of tax collection and management and aims at an integrated evaluation index system through empirical demonstration.

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税收征管成本的高低，是税务机关工作效率的直接反映，也是衡量税务机关工作成果的重要尺度。

The high or low tax collection and administration cost is the direct reflection of the tax authorities' efficiency, and also an important dimension to measure the outcome of tax authorities.

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税务行政管理效率就是税收征管资源的配置问题。

The efficiency of tax administration is tax collection and management of resource allocation issues.

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