The essay introduces the development process of tax efficiency principle, analyzes the effect of tax policy on the abilityof railway sustainable development, puts forward the concept of establishing a tax system in favor of the development of railwaytransportation enterprises in accordance with efficiency principle.

The article introduces the fair and efficiency principles of tax revenue and studies the tax system reform in terms of theory,according to the concrete conditions and the long term developing strategy in our country.

The western management theory prioritizes the efficiency principle while the traditional Chinese management philosophy takes stability as its core.

The Management of Benchmarking:the Process of Improving Administrative Efficiency;

Dialectic Thought on the Relationship between Administration Law and Administrative Efficiency;

The National Government Commission of Administrative Efficiency and the Movement of Administrative Efficiency;

Scholars and officials have been searching for ways to improve administration efficiency.

In the process of legalization of administration in our country, there has appeared brain drain in some departments, which has directly blocked the improvement of administration efficiency.