Two different results appear when we measure the present government s revenue administration efficiency by the cost ratio of collecting tax and the average amount of tax.

Administrative efficiency of taxation mainly reflects in cost ratio of collecting tax,cost ratio of tax compliance and average amount of tax,and it\'s a important criterion for scientific evaluating the work of revenue departments.

Analyzing correlation of human capital and revenues per tax staff of local taxation system,we can get the result that when other factors were fixed,the higher the level of human capital,the higher the revenues per tax staff.