我国企业所得税征管效率测度分析

高效的税收征管是良好税制的重要内容和保障，也是税制改革成功的基本条件。本文在对2000年以来我国企业所得税征管效率测度的基础上，进一步分析了近年来我国企业所得税及征管制度改革的征管效应。研究发现，近年我国企业所得税征管效率呈波浪式上升态势，效率水平还有较大提升空间；在当前情况下，国税局企业所得税征收比重的提高将会降低企业所得税征管效率，企业所得税占税收收入比重越高、在税收部门征管中越重要，就更有助于企业所得税征管效率的提升；2002年、2006年和2009年企业所得税、国地税征管责任分工调整改革，对税收征管效率的影响不显著，2008年内外资企业所得税统一改革，显著提升了企业所得税征管效率。

ANALYSIS ON THE EFFICIENCY OF CHINA'S CORPORATE INCOME TAX COLLECTION

Based on the efficiency measure of Chinas corporate income tax collection, this paper analyzed the effect of corporate income tax and its institution reform on tax collection efficiency. This paper found that Chinas tax collection efficiency of corporate income tax was wavy upward trend, and it still had a large room for improvement. Under the current circumstances, increasing the corporate income tax collection proportion would reduce collection efficiency of corporate income tax. As the higher corporate income tax accounted for the proportion of tax revenue, the collection of corporate income tax was higher. The tax reform in 2002, 2006 and 2009 had no significant effect on the tax collection efficiency, the unification of domestic and foreign enterprise income tax in 2008 significantly enhanced the collection efficiency of corporate income tax.