东北地区税收征管效率的演变及影响因素研究

发布时间：2018-05-05 04:14

本文选题：东北地区 + 税收征管效率　；参考：《吉林大学》2017年硕士论文

【摘要】：1994年我国确立了社会主义市场经济体制,为了适应经济发展的需要,财政部实行了分税制改革。实行分税制以来,我国税收收入逐年攀升。从各年数据来看,我国近年来的财政收入总额与财政支出总额差距不是很大,二者额度大体相当,未存在严重的财政赤字。但随着国民生产总值的日益增长,反映出的是税收背后的税款流失问题,税收征管效率问题这一研究领域逐渐为大家关注、研究。因此,对于如何科学、系统、全面、有效地评价税收征管效率,我国到目前为止还未形成统一的评价标准。本文通过建立数据包络分析(DEA)模型,建立了税收征管效率评价模型的指标体系,对我国31个省(直辖市、自治区)的税收征管效率进行测算,并主要针对东北地区的数据与全国和其他地区的效率值进行了全方位、静态与动态兼顾的对比分析,重点研究东北地区税收征管效率,针对如何更进一步提高东北地区税收征管效率问题提出了相对有效的改进意见,具有一定的现实意义。本文共分为以下五个部分:第一部分,绪论。这一部分首先介绍了选题的研究背景和意义,接着针对税收征管效率问题进行国内外相关研究回顾、最后对本文的研究方法及创新之处作出简要说明。第二部分,东北地区税收征管的现状分析。我国税收制度为了适应当下的经济发展需要经历了几次改革,税收征管模式历经若干变革,由过去的过渡时期的模式逐步转换到当今社会主义市场经济体制下的模式,基本上形成了比较成熟、比较系统的形式。后一部分用数据说明东北地区税收投入增长的事实,以图表形式展现出东北地区经济税源、机构设置、人员构成、征管成本以及技术投入的现状。第三部分,东北地区税收征管效率的测算以及动态演变特征分析。首先,在这一部分对税收征管效率的内涵等进行了描述。其次,分别阐述了随机生产前沿方法和数据包络分析方法,将二者进行比较后选择了DEA方法作为下文的分析方法。最后,运用数据包络分析方法,利用2001年-2014年间31个省(直辖市、自治区)的数据,对东北地区的税收征管效率分别进行静态、动态测算,并作出相关说明。第四部分,东北地区税收征管效率影响因素的识别与检验。这一部分最初从税收征管效率的影响因素其理论角度进行分析,对经济发展水平、产业结构、对外开放度以及税收征管模式这四个维度的税收征管效率评价指标如何对税收征管效率产生影响做了简要分析。接着利用面板Tobit模型进行实证分析,设定模型基本形式并进行极大似然估计(MLE),对变量进行选择及所需变量的处理。最后根据实证测算的数据分析对比,识别并比较区域间和区域内部的税收征管效率差异,并分析产生上述差异的影响因素。第五部分,提高东北地区税收征管效率的对策、结论与启示。根据以上部分的实证分析结果,借鉴国外部分税收征管效率高的国家的经验,以及吸取国内一些税收征管效率较高、税收征管工作有序进行的地区的经验,提出了优化东北地区税收征管效率的改进建议。
[Abstract]:In 1994, our country established the socialist market economy system. In order to meet the needs of economic development, the Ministry of Finance implemented the reform of the tax sharing system. Since the implementation of the tax sharing system, the tax revenue of our country is increasing year by year. From the data of each year, the gap between the total revenue of our country and the total financial expenditure is not very large, and the amount of the two is roughly equal, There is no serious financial deficit, but with the growing of gross national product, it reflects the problem of tax loss behind tax. The research field of tax collection efficiency is gradually paid attention to. Therefore, how to scientifically, systematically, comprehensively and effectively evaluate the efficiency of tax collection and management, China has not yet been formed. Through the establishment of data envelopment analysis (DEA) model, this paper establishes the index system of the evaluation model of the efficiency of tax collection and management, calculates the efficiency of tax collection and management in 31 provinces (municipalities and autonomous regions), and focuses on the overall situation of the data of the Northeast China and the efficiency values of the whole country and other regions. Compared with the dynamic contrast analysis, we should focus on the efficiency of tax collection and management in Northeast China, and put forward relative effective suggestions on how to further improve the efficiency of tax collection and management in Northeast China. This paper is divided into the following five parts: the first part, introduction. This part first introduces the research topic research. Study the background and significance, then review the domestic and foreign related research on the efficiency of tax collection and management, and finally give a brief description of the research methods and innovations in this paper. The second part, the current situation analysis of tax collection and management in Northeast China. The model has been gradually transformed from the pattern of the past transition period to the model of today's socialist market economy system, which has basically formed a relatively mature and comparatively systematic form. The latter part shows the fact that the tax input increases in the northeast region with data, and shows the economic tax source of the Northeast region in the form of charts and institutions. Setting, personnel composition, the cost of collection and management and the present situation of technical input. The third part, the calculation of the efficiency of tax collection and management in Northeast China and the analysis of the characteristics of dynamic evolution. Firstly, this part describes the connotation of the efficiency of tax collection and management. Secondly, the method and the data envelopment analysis method of the random birth control and the data envelopment analysis are expounded, and the two parties are discussed. After comparison, DEA method is selected as the following analysis method. Finally, using data envelopment analysis method, using data of 31 provinces (municipalities and autonomous regions) in the year -2014 in 2001, the efficiency of tax collection and management in Northeast China is static, dynamic and relevant. The fourth part, the efficiency shadow of tax collection and management in Northeast China This part begins with the theoretical analysis of the factors affecting the efficiency of tax collection and management, and gives a brief analysis of how the four dimensions of the economic development level, industrial structure, opening to the outside world and tax collection and management mode affect the efficiency of tax collection and management. The empirical analysis is carried out with the panel Tobit model, the basic form of the model is set and the maximum likelihood estimation (MLE) is set, the variables are selected and the required variables are processed. Finally, according to the data analysis and comparison of the empirical calculation, the differences in the efficiency of tax collection and management are identified and compared in the interregional and regional areas, and the factors that affect the above differences are analyzed. The fifth part, the countermeasures to improve the efficiency of tax collection and management in Northeast China, conclusions and enlightenment. Based on the empirical analysis of the above part of the empirical analysis, the experience of some countries with high efficiency of tax collection and management in foreign countries, as well as the experience of attracting some domestic tax collection and management efficiency and the sequence of tax collection and management, has been put forward to optimize the northeast region. Suggestions for improving the efficiency of tax collection and management.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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