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.

A study of the administration shows that the reasons resulting in the high taxation cost include six aspects: the quality of tax collectors,the system of tax collecting and administrating,the punishment to illegal actions,the integrity of tax resources,the share of data,and the collection of tax information.

The high cost of tax collection constitutes an important part of taxation cost in China.

To the tax revenue which participates in the national income redistribution and displays the regulation in the national economic management, it has the vital practical significance to discuss the taxation cost and strengthen the management of collection cost.

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.