西部大开发以来民族地区税收优惠政策成本效益绩效评估  

Performance Evaluation of Preferential Tax Policy in Ethnic Areas from West Development Based on Cost-Benefit Analysis

作　　者：李俊杰[1] 刘渝[2] 

机构地区：[1]中南民族大学经济学院,武汉430074 [2]武汉工程大学管理学院,武汉430073

出　　处：《中南民族大学学报（自然科学版）》2011年第1期117-121,共5页Journal of South-Central University for Nationalities：Natural Science Edition

基　　金：国家社会科学基金资助项目"西部大开发以来民族地区税收优惠政策绩效评估与创新研究"(09BMZ032)

摘　　要：认为西部大开发税收优惠政策是带动民族地区社会经济快速发展的一项重要举措,并从投入与产出的层面构建了衡量税收优惠政策绩效的成本效益指标,结合主成分分析法,建立了税收优惠政策绩效评价的DEA模型,以9个民族省区为例进行了实证分析.实证研究表明:随着政策的调整和深入,政策绩效逐渐表现为平稳有效,9个民族省区在政策执行的规模效率上有所差异.This paper considers that preferential tax policy in west development is an important policy which is aim at promoting the development of ethnic areas, and constructs the cost-benefit indexes of preferential tax policy from the input and output level.With the principal components analysis,the DEA appraisal model of preferential tax policy is established.The performance of nine ethnic areas,as an example,is evaluated with the model constructed above.The empirical analysis shows that the performance of preferential tax policy is gradually stable and effective.However,the scale efficiency of each one of nine ethnic areas is different.

关 键 词：税收优惠政策 成本 效益 绩效 

分 类 号：F810.42[经济管理—财政学]