Compared with foreign countries, China's tax efficiency is low, and the potential of tax management is still great. Judging from the taxation cost, the million-strong national tax system needs 20 billion yuan every year, with an average annual expenditure of 20,000 yuan. From the perspective of tax payment cost, the expenditure on tax declaration, tax payment, hiring agents and consulting services is also amazing. For example, the special expenditure of special VAT invoices declared by a large enterprise in 1998 reached 6 million yuan. Studies have shown that China's tax cost is always above 5%, which is undoubtedly higher than the foreign level of 1.5%. In addition, from the quality of tax collection and management, it also needs to be improved. For example, tax losses caused by tax evasion and ultra vires relief amount to tens of billions of yuan every year.