Tax is the main source of national and regional income, and the efficiency of tax collection and administration is of great significance to the sustainable development. In order to improve the efficiency of tax collection and administration in the less developed regions of western China due to the slow economic development, the low volume of tax revenue, and the high cost of tax collection and administration, this study extends the two‐stage DEA model to the case of asymmetric two‐stage efficiency values and analyzes the tax collection and administration efficiency of Yunnan Province by the improved model. The results show that the average value of tax collection and administration efficiency of Yunnan Province in 2020 is 0.944, and the overall efficiency values of tax collection and administration in most of the states and cities are within the range of 0.8–1.0. The overall tax collection and administration efficiency of Yunnan Province is relatively ineffective and can be improved. This study also makes relevant suggestions on how to improve the efficiency of organizations to promote the sustainable development of regions and the nation.

Mineral resources are are non-renewable precious resources and one of the basic sources of human production and life. At present, the daily work of the mineral management department involves the production of a large number of reports, maps, official document receiving and sending, transmission, examination and approval, query statistics and other work. Due to the low efficiency of data collection, analysis and supervision in all aspects of the life cycle of mining rights, the real-time supervision and management of the exploration, mining, reserves change and development and utilization of mining rights cannot be realized by the mineral regulatory authorities, so it is urgent to build an efficient mineral resource management system to meet the above challenges. This paper mainly studies the design process system of mineral resource management system based on big data technology and GIS technology, which integrates big data technology and GIS technology, covering the functions of mining right management, exploration right management, GIS map management, geological exploration management, resource reserve management, achievement resource database management, data statistical analysis management, etc. The system makes full use of the spatial analysis advantages of GIS system. The government’s mineral supervision department can effectively realize the real-time supervision of the development and utilization of mineral resources. It can also improve the refined production management ability of mineral enterprises under the current mining situation and the adaptability to market changes, and help the industrial upgrading and business model innovation of mineral enterprises.

In the model setting of multiregional macroeconomic research, the constant return on scale of all production functions and the free flow of all production factors cannot be combined. Otherwise, the potential theoretical conflict, that is, the problem of contradiction equations, may arise. If there is a unified capital interest rate in the market and the return on scale of production in all regions remains unchanged, it is necessary to set restrictions on the flow of labor force in order to realize the differential wages among regions. When the interest rate is not too high, the regional wage increases with the larger output capital elasticity.