In recent years, all walks of life have higher and higher requirements for tax authorities. How to establish an efficient tax collection and management model is an important topic for tax workers. The author thinks that we should explore from three aspects: strengthening tax law publicity and law enforcement, establishing a new tax information management system, optimizing and balancing functional allocation, strengthening law enforcement supervision and improving law enforcement level and efficiency. Key words: tax efficiency mode 1994 Since the reform of national land tax, especially since the implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management, China's tax collection and management has been improved to a certain extent, the fiscal revenue has been significantly increased, and the effect of administering taxes according to law has been outstanding. However, in the actual work, we found that there are still some problems in the current tax collection and management, such as asymmetric information between the tax collector and the taxpayer, unclear tax sources, lack of tax collection and management, inadequate tax service and low work efficiency. Therefore, the author discusses how to establish an efficient collection management model. 1. Strengthen tax law publicity and law enforcement and establish a new tax information management system. In practice, due to the distortion of taxpayer information, it is decided that tax authorities must have an information system for taxpayer management. Such an information system should include tax forecasting, registration, tax declaration, tax collection, tax inspection, tax source monitoring, preferential policy management, collection and storage of tax information, especially taxpayer bank information and credit information. At present, although China has made a lot of progress in the construction of tax information, and the implementation of the golden tax project has greatly promoted the improvement of work efficiency, there is still much room for improvement. Establishing a perfect tax collection and management information system will not only help to reduce the information asymmetry of tax authorities, but also help to improve work efficiency and scientific management level. It is also conducive to achieving equality and mutual trust in recruitment. In order to avoid tax problems caused by asymmetric information of tax collection and management, tax authorities should strengthen tax law propaganda and tax payment guidance, reduce the probability of taxpayers being punished, reduce the cost of tax collection and management, and thus improve the efficiency of tax collection and management. Second, optimize the distribution of functions and balance the allocation of functions. When setting up institutions, we should consider the relationship between subjects and safeguard the right to enforce the law. Pay special attention to how to avoid the complexity or overlap of institutional setup and business activities. Attention should be paid to reducing the interference to taxpayers' business activities in daily inspection; In recent years, the degree of tax legalization in China has been continuously improved, and various supervision methods such as internal supervision of the tax system, special supervision and daily supervision of taxpayers have been established, and taxpayers' legal awareness has been continuously enhanced. The "Golden Tax Project" has been accelerated several times, and a breakthrough has been made in information construction in just a few years. The author believes that the tax-sharing system is not a separate institution, and the separation of institutions is certainly helpful to the implementation of the tax-sharing system, but it is by no means an inevitable condition. At present, the reform of government institutions in China is still advancing according to the principle of "simplification, unification and efficiency", which determines that the reorganization and merger of national and local tax institutions is imperative. Third, strengthen law enforcement supervision, improve the level and efficiency of law enforcement. First of all, tax law enforcement personnel have certain discretion in the process of law enforcement to ensure its rational use. It is reasonable and necessary for tax laws and regulations to give law enforcement officers discretion according to the actual situation, but it is necessary to control it in order to make it work effectively and prevent it from being abused. In recent years, Jiangxi Provincial Local Taxation Bureau has formulated more detailed discretion standards for relevant discretion clauses in laws and regulations, which has largely guaranteed the efficiency of tax administration, realized the fairness of discretion and controlled discretion. Secondly, improve the fault investigation system of law enforcement responsibility. In order to further standardize tax law enforcement, we should improve the accountability system from the following aspects: First, confirm the law enforcement posts, and rationally determine different law enforcement posts according to the law enforcement links, working time limit and working order, and according to the principle of multiple posts with one power, so that each post and personnel cannot have complete tax law enforcement power, thus forming power constraints among colleagues. Second, it is necessary to clarify the post responsibilities and establish a standardized and systematic post responsibility system, that is, to inspect and demonstrate each law enforcement post according to its importance and content, and scientifically determine the work standards and powers and responsibilities. Third, we must clarify the form of accountability and strictly implement it in accordance with the relevant provisions of the state civil service management. The fourth is to implement scientific post power control, quantitatively assess the post responsibilities of each post and everyone, and correct and deal with problems in time when found. In order to eliminate the hidden danger of law enforcement to the maximum extent, nip the problem in the bud and avoid causing major law enforcement mistakes. The fifth is to implement accountability more strictly. According to the evaluation results, according to the size of their fault liability, the responsible persons in the process of law enforcement are investigated in different forms to ensure the quality and efficiency of law enforcement. The sixth is to further strengthen the comprehensive quality of law enforcement personnel and improve the level of tax law enforcement and supervision awareness. Tax authorities at all levels should strictly control access and vigorously implement the qualification certification system for tax law enforcement. Those who fail to pass the certification system shall be removed from law enforcement posts. Explore the implementation of energy level management and classify according to energy. At the same time, strengthen the training of legal knowledge, so that administration according to law will always become the will of tax law enforcement personnel. Seventh, relying on informatization to improve the transparency of public taxation and create a good regulatory environment. The collection management and inspection departments of tax authorities at all levels should publish the taxpayer's production and operation, tax declaration, tax payment, illegal punishment, relevant tax laws and regulations and preferential tax policies on the electronic display screen and multimedia touch screen of the tax hall for the general public to inquire and supervise. References: [1] Liu Huan, Yao Jun. Thoughts on building a new tax administrator system. Journal of Central University of Finance and Economics. 2005(6)。 [2] Zhou Feizhou. Ten-year tax sharing system and its influence. China Social Sciences. 2006.6。 [3] Li. Characteristics and enlightenment of American tax system and tax collection and management. Tax research. 2007(8)。