Since 1994, especially since the implementation of the Law of the People's Republic of China on Tax Collection and Administration, China's tax collection and management has been improved to some extent, the fiscal revenue has been significantly improved, and outstanding results have been achieved in administering taxes according to law. However, in actual work, we found that there are still some problems in the existing tax collection and management, such as asymmetric information between the tax collectors and the tax collectors, unclear tax sources, missing tax collection and management, inadequate tax service and low work efficiency. Therefore, the author discusses how to establish an efficient collection management model. 1. Strengthening the publicity and enforcement of tax law and establishing 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 a lot of 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 the tax problems caused by information asymmetry between tax collection and payment, tax authorities should strengthen tax law propaganda and provide tax guidance, reduce the probability of taxpayers being punished, reduce the cost of tax payment, and then reduce the cost of tax collection and management, thus improving 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 the subjects and safeguard the power of law enforcement. 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 with taxpayers' business activities in daily inspections; 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 speeded up several times, which has made breakthrough progress in informatization 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 the supervision of law enforcement, improve the level of law enforcement, and improve the efficiency of law enforcement. First of all, tax law enforcement officers have certain discretion in the process of law enforcement, so as to ensure their rational use. It is reasonable and necessary for tax laws and regulations to give law enforcement personnel discretion according to the actual situation, but it is necessary to control it in order to make the discretion work effectively and prevent it from being abused. In recent years, Jiangxi Provincial Local Taxation Bureau has formulated more detailed discretion standards for the 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 the tax law enforcement, we should improve the accountability system from the following aspects: First, we should confirm the law enforcement posts, reasonably determine different law enforcement posts according to the law enforcement links, working time limit and working order, and according to the principle of decentralization of one power and multiple posts, so that each post and personnel cannot have complete tax law enforcement power, so as to form power constraints among colleagues. Second, it is necessary to clarify the post responsibilities and establish a standardized and systematic post responsibility system, that is, each law enforcement post is inspected and demonstrated according to its importance and content, and the work standards, powers and responsibilities are scientifically determined. Third, we must clarify the form of accountability and strictly follow the relevant provisions of the state civil service management. The fourth is to implement scientific power control of posts, quantitatively assess the job responsibilities of each post and everyone, and correct and deal with problems in time when found. In order to eliminate the hidden dangers of law enforcement to the maximum extent, nip the problem in the bud and avoid causing major law enforcement mistakes. Fifth, it is necessary to implement accountability more strictly. According to the evaluation results, according to the size of their fault responsibility, different forms of accountability will be carried out for those who exist in the law enforcement process 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 entry and vigorously implement the qualification certification system for tax law enforcement. Those who fail to pass the certification system should be transferred from law enforcement posts. Explore the implementation of energy level management and grade according to energy. At the same time, we will vigorously strengthen the training of legal knowledge, so that administration according to law will always be the will of tax law enforcement personnel. Seventh, relying on informatization, improve the transparency of public taxation and create a good supervision environment.