税收征管是税收收入高速增长的原因吗  

Whether Tax Collection Is the Reason to Rapid Growth of Tax Revenue

作　　者：李建军[1] 

机构地区：[1]西南财经大学财政税务学院,四川成都611130

出　　处：《税务与经济》2013年第2期79-86,共8页Taxation and Economy

基　　金：国家社科基金青年项目"中国税收征管效率实证研究"(项目编号:10CJY066);西南财经大学"中央高校基本科研业务费专项资金"2012年度青年教师成长项目(项目编号:JBK120102)

摘　　要：我国税收增长持续高于GDP增速,被称为"税收增长之谜"。在对全国、国税局、地税局及主要税种的征管效率进行细致系统测算的基础上,实证分析税收征管效率对税收收入的影响。实证研究表明,税收征管效率提高对税收收入增长具有显著的正效应,就全国而言,全国税收征管效率提高1%将会引起全国税收收入增长0.23%～0.39%,税收征管水平的提高是引起税收收入持续增长的原因之一。加强税收征管、提高税收征管效率、实现税收应收尽收是税收收入持续稳定增长的重要途径,也是增进税收公平、增加公共服务提供的可支配税收的客观要求。China＇ s tax revenue growth continued to be higher than the GDP growth rate, which is known as ＂the riddle of tax-exeeeding-GDP growth＂. On the basis of the detailed and systematic estimate of China＇ s tax collec- tion efficiency, this paper empirically analyzes the impact of tax collection efficiency on tax revenue. The empiri- cal research shows tax collection efficiency has a significant positive effect; nationally, the national tax collection efficiency enhancing 1 percent will induce the national tax revenue increase 0.23 to 0.39 percent, raise the level of tax collection is one of main reason on tax revenue sustainable growth. Strengthening tax collection, improving tax collection efficiency and collecting receivable taxes, is the important way to the sustained and stable growth of tax revenue, and the objective requirement to promote tax fairness and increase the disposable tax of public service supply.

关 键 词：税收征管 征管效率 税收收入 非参数方法 面板数据 

分 类 号：F810.42[经济管理—财政学]