近年来，随着经济全球化的发展，中国的改革开放的不断深入，西部大开发的进一步发展，使得陕西北部地区的经济得到了快速发展，财政收入规模持续不断增加，地方税收收入作为推动地方财政收入的主要力量，实现了跨越式高速生长，为陕北西地区的社会经济发展提供有力的金融支持。然而，陕西北部地方税收收入的总体规模还比较小，不仅与东部发达地区有很大差距，和当地政府越来越多的财政需要相当长的一段距离。同时，陕西北部地区地方税收征管实践存在复杂的税收，税收的征收和管理科学水平不高等问题，影响和制约着地方税收收入持续快速增长。
这就从客观上要求必须进一步加强陕西北部地区地方税收的征收管理，提高税收征管效率，挖掘潜在的地方税收收入，促进又好又快发展，为地方经济和社会的发展提供更加有力的金融支持。本文将已陕北为例，探讨地方税征管效率的问题。
In recent years, with the development of economic globalization, China ‘s reform and opening-up, western big development further development, making the northern Shaanxi region economy got rapid development, financial revenue scale increasing, the local tax revenue as a boost to local financial revenue is the main force, came true to span type high speed growth, as in the west area social economy development provides strong finance support. However, northern Shaanxi local tax revenue overall scope is less, not only with the developed eastern regions have very big difference, and the local government more and more financial need quite a long distance. At the same time, northern Shaanxi local tax collection and management practice of some complex tax, tax collection and management science level not higher question, affects and restricts the local tax income grows quickly continuously.
This from go up objectively requirement must further strengthen northern Shaanxi local tax collection and management, improve the efficiency of tax collection and management, and tap the potential of the local tax revenue, promote sound and rapid development, for the development of local economy and society to provide more powerful financial support. This article will have been in Northern Shaanxi as an example, discussion of local tax collection and administration efficiency problem.
Key words: development; tax; collection efficiency; guarantee
