Analysis on the efficiency of tax collection in China based on DEA-Tobit model under the background of big data informatization

From the perspective of tax collection cost expenditure, compared with the maj or countries in the world, the unreasonable control of tax collection cost in China has much room for improvement, and low efficiency is a major problem in tax collection and management in China. Under this background, this paper starts with the basic theories of tax collection and management efficiency, tax informatization and empirical models used, and introduces the basic concepts of tax collection and management efficiency and DEA- Tobit model. Then select the influencing factors that can quantify the efficiency of tax collection and management, and calculate the adjusted value of tax collection and management efficiency in China with the help of DEA three-stage model; Then select indicators and use Tobit model to study the influencing factors of tax informatization on China's tax collection and management efficiency, and provide corresponding reference opinions for increasing tax informatization construction, which is of great practical significance.