随着社会经济的高速发展，对社会和经济的宏观调控越加依赖于税收征管这一重要手段。税收征管效率对税收征管的成果而言，其重要性愈加凸显，现今越来越多的学者深入对税收效率进行深入地研究。本文遵循着“现状—问题—原因—优化指标体系—指标体系赋重—政策建议”的思路。在内容上，本文以完善基层税收理论为目的，结合徐州市地税局近些年税收征管的相关数据，总结其税收征管的现状，通过对现状的认真研究，发现徐州市地税局在税收征管方面存在的问题，主要体现在税收征管制度、征管主体的内部效率、纳税人的遵从度以及征管环境四个方面，笔者根据自己多年的经验从这四个问题着手分析问题存在的原因。随后本文结合之前的问题对当前徐州市地税局税收征管效率评价指标体系予以改善，使用层次分析法对优化后的指标体系进行赋重，最终针对权重占比大的指标，提出可以提高徐州市地税局税收征管效率的建议。徐州市地税局应当采取优化税收环境、提高宣传力度等措施提高纳税人满意度；从税源管理、机构设置和纳税检查三个方面着手保证徐州市地税局的入库率；通过建立全方位执法监督体系、规范基层执法行为以增强执法合法性；对技术投入优化以促进税收收入增长。

With the rapid development of social economy, social and economic macro-control has become increasingly dependent on tax collection and management which is an important measure for the government .The efficiency of tax collection and management is more and more important for achievement of tax collection and management,and more and more scholars study on the efficiency of tax collection and management deeply.The article follows "Situation - Problem - Cause - Optimizing Index System - assigned weight on index system - policy recommendations". The article takes improving the basic tax theory as its purpose ,combines the data about Xuzhou Local Taxation Bureau of tax collection in recent years, summeds up the status of its tax administration, through careful study of the status quo, the article found that Xuzhou Local Taxation Bureau exists some problems in terms of tax collection, mainly reflected in tax collection and management system, the internal efficiency of the collection and management subject, compliance of taxpayers and collection environment, the author analysis problems from the four problems by her perennial experience. Then,the paper improves the Local Taxation Bureau of Xuzhou efficiency of tax administration with previous pronlems,and using AHP to bestow weighing of index system.Finally, for a large proportion of the final weights index,the paper give some advice on improve the efficiency of tax collection for Xuzhou Local Taxation Bureau. Xuzhou Local Taxation Bureau should take some action to optimize the tax environment, enhance advocacy efforts and other measures to improve taxpayer satisfaction;and ensure Xuzhou Local Taxation Bureau of storage rate from sources of revenue management, organizational structure and tax inspection;also enhance the legitimacy of law enforcement through the establishment of comprehensive system, standardize the behavior of primary law enforcement;finally, optimizes the technical inputs to promote the tax growth.