一、税收行政效率的基本范畴(一)税收行政效率的基本含义税收行政效率是指,在一定时期内,税务机关在税收行政管理活动中,所完成的各项税收行政任务与所用的人力、物力、财力和时间的比例关系。值得注意的是,这样定义的税收行政效率,是指税收行政管理活动在符合预定的税收行政 First, the basic scope of tax administrative efficiency (A) the basic meaning of tax administrative efficiency Tax administrative efficiency refers to the tax authorities in a tax administration during the tax administrative activities, the tax administrative tasks and the labor, Material and financial resources and the time ratio. It is noteworthy that the definition of tax administration efficiency, refers to the tax administration activities in line with the scheduled tax administration