税收征管效率论文：税收征管效率税收增长数据包络分析

税收征管效率论文：税收征管效率税收增长数据包络分析

【中文摘要】税收的可持续增长为我国政府进行宏观经济调控提供了可靠的物质基础,由于税收征管是保障税收收入,调节收入分配的基本手段,所以在一定程度上讲,税收征管质量的高低是政府宏观经济调控目标赖以实现的基础。分税制以来,特别是新的税收征管法实施以来,我国税务机关加强了税收征收管理工作,我国的税收征管效率有了较大提高,税收收入也呈现了持续、高速增长的局面,出现了税收增长速度超过GDP增长速度的现象,这种现象引起了理论界关注。许多著名学者认为这一现象是征收管理因素的加强导致的,但他们的研究仅仅停留在理论探讨和定性分析层面上。那么,我国的税收征管效率是否有所提高?提高了多少?以及我国目前税收征管效率提高对税收增长的贡献度是多少?许多学者没有给具体明确答案。本文试图解决以上三个疑问,在对我国税收征管效率的影响因素科学分析基础上,对征管效率做出全面的科学评价,进而全面测度我国税收征管效率以及税收征管效率对我国税收经济增长的贡献,从而为相关税收征管政策的制定提供科学合理依据。本文研究思路:首先试图在前人研究基础上,科学地构建数学模型,合理选取投入和产出指标,利用DEA模型对我国各省区1995-2007的税收征管效率进行实证研究,然后基于DEA模型中的Malmquist指数法对我国分税制以来征管效率提高值进行测算,考察我国税收征管效率提高状况。其次借助solow余

值法对我国1995-2007年间面板数据对各省市征管效率对税收增长

的贡献率进行定量测算。最后根据实证研究结论,分析评价我国税收

征管效率存在不足之处,针对这些不足之处提出了根据各地区实际情况,进一步优化税收征管模式;发挥税收宏观调控功能,积极调整产业

结构;税收征管社会化,依靠社会力量降低征税成本;充分利用先进科

技手段,提高税收管理信息化运用水平等相关政策建议。

【英文摘要】Sustainable growth of revenue for our government to provide a reliable macroeconomic material basis, since tax collection is to protect tax revenues, the basic means of regulating the distribution of income, to a certain extent, the level of tax collection and the quality is the government’s macroeconomic The basis on which to achieve control objectives.The tax system, especially since the implementation of the new Tax Administration Law, China’s tax authorities to strengthen the tax collection and management, so that our country has greatly improved the efficiency of tax collection, tax revenue also showed this same time a sustained, rapid growth. Tax revenue growth appears faster than GDP growth rate, a phenomenon caused by the theoretical sector is concerned. Many well-known scholars believe that this phenomenon is to impose a result of the strengthening of management factors, but they only stay in the theoretical study and qualitative analysis of

the level. So, our tax collection efficiency is improved? Increase the amount? China’s current tax collection efficiency and improve the contribution of tax revenue growth is the number? Many scholars have not given specific and clear answers.This article attempts to address these two questions on the efficiency of tax collection and scientific analysis of factors based on the collection efficiency to make a comprehensive scientific evaluation, then a comprehensive measure of the efficiency of tax administration and tax collection and efficiency of economic growth in China, related to tax administration so as to provide scientific and rational policy-making basis.In this paper, ideas: first, on the basis of previous studies attempt to scientifically constructed mathematical model, reasonable selection of input and output indicators, the use of DEA models 1995-2007 each province’s tax collection efficiency of empirical research, then the model based on DEA The Malmquist index has been on the collection efficiency of the tax system is calculated on the value to study the efficiency of tax collection and improve the situation. Second, the years of 1995-2007 panel data on growth in municipal tax collection efficiency of the quantitative estimation of the contribution rate. Finally, based on empirical results,