我国国、地税征管效率评价比较及其影响因素——兼论国、地税深化合作的有效途径

发布时间：2018-04-10 09:59

本文选题：国、地税征管效率　切入点：国、地税合作　出处：《中央财经大学学报》2017年08期

【摘要】："营改增"全面实施后,国、地税征管资源呈现出非均衡分配状况,国家提出国、地税采取合作不合并的征管模式,合作途径的有效选择是当前征管模式下征管效率提升的关键。本文基于拓展的四阶段DEA-Malmquist指数模型,利用2008—2014年省际数据,对我国国、地税征管效率及其内部影响因素进行评价比较分析,并运用面板数据模型检验了外部环境因素对国、地税征管效率的影响效应。研究结果表明:国、地税征管效率平均都处于无效率区间,地税效率高于国税,但国、地税征管效率增速均处于递增改善状态,地税效率平均增速略快于国税;规模技术因素是推动国、地税征管效率改善的重要因素,规模效率、纯技术效率和纯技术进步因素呈现出区域差异化影响;对国、地税征管效率增速影响因素分析发现,税收分权对国、地税产生异化效应,机构征管范围和城镇化对国、地税产生负效应,人员征管范围和经济发展规模则产生了正效应。因此建议以税收征管技术合作为基础,实现国、地税深度合作。
[Abstract]:After the full implementation of "Business Reform and increase", the resources of local tax collection and management in our country show an unbalanced distribution, and the state proposes the country, and the local tax adopts the mode of collection and management of cooperation and no merger.The effective choice of cooperative approach is the key to enhance the efficiency of collection and management under the current mode of collection and management.Based on the extended four-stage DEA-Malmquist index model and using the inter-provincial data from 2008 to 2014, this paper makes a comparative analysis of the efficiency and internal influencing factors of the collection and administration of local tax in China, and uses the panel data model to test the external environmental factors.The effect of the efficiency of local tax collection and management.The results show that: the average efficiency of local tax collection and management is in the range of non-efficiency, the efficiency of local tax is higher than that of national tax, but the increase rate of efficiency of local tax collection and management is in the state of increasing and improving, and the average growth rate of local tax efficiency is slightly faster than that of national tax;The factor of scale technology is an important factor to improve the efficiency of local tax collection and management, and the factors of scale efficiency, pure technical efficiency and pure technological progress show regional difference.Tax decentralization has a dissimilation effect on the country, a alienation effect on local tax, a negative effect on the scope of institutional collection and urbanization, a negative effect on local tax, and a positive effect on the scope of personnel collection and management and the scale of economic development.Therefore, it is suggested that based on the technical cooperation of tax collection and management, the deep cooperation of national and local tax should be realized.
【作者单位】：新疆财经大学公共经济与管理学院;
【基金】：教育部人文社科青年基金项目“多重目标约束下的我国税制结构优化研究”(项目批号:13YJC790031)阶段性成果国家社科基金西部项目“新疆农村贫困问题与精准扶贫对策研究”(项目批号:16XJY012)资助
【分类号】：F812.42

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