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我国营业税征管效率测度分析
引用本文:李建军,谢欣.我国营业税征管效率测度分析[J].广东商学院学报,2012,27(4):14-22.
作者姓名:李建军  谢欣
作者单位:西南财经大学财政税务学院,四川成都,611130
基金项目:国家社会科学基金青年项目
摘    要:高效的税收征管是良好税制的重要方面,测度分析税收征管效率是税制优化设计的基础性工作。基于非参数和参数方法,对近年我国营业税征管效率进行测算,发现虽然不同方法测算结果不同,但其整体趋势是一致的,营业税平均征管效率呈逐步上升态势,且当前营业税征管效率整体仍较低,有很大的提升空间。进一步的实证分析表明,营业税占地税机关征税总收入比重的提高、税收分权度的提升、就业率的增长等有助于营业税征管效率的改善,转移支付比重的提高无益于营业税征管效率的改善,营业税征管存在"粘蝇纸"效应现象。

关 键 词:营业税  税收征管效率  非参数方法  随机前沿分析(SFA)  Tobit模型

The Measurement and Analysis of China' s Business Tax Collection Efficiency
LI Jian-jun , XIE Xin.The Measurement and Analysis of China' s Business Tax Collection Efficiency[J].Journal of Guangdong Business College,2012,27(4):14-22.
Authors:LI Jian-jun  XIE Xin
Institution:(School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)
Abstract:Efficient tax collection is an important aspect of a good tax system,and measuring and analyzing the efficiency of tax collection is the basic work to optimize and design the tax system.Although the efficiency scores are found to be different at different time points based on the parametric and nonparametric methods,the overall trend of business tax collection efficiency is consistent,and the average collection efficiency of business tax shows a gradually upward trend,but as a whole,the current collection efficiency of business tax is still low,with a large room for improvement.The further empirical analysis shows that the increased proportion of business tax in the tax revenue collected by the local taxation bureau,the enhancement of tax decentralization and the growth of employment ratio will improve the collection efficiency of business tax;the increase of transfer payment proportion will lower the collection efficiency,and the collection and management of business tax has a flypaper effect.
Keywords:business tax  tax collection efficiency  non-parametric method  SFA  Tobit
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