我国税务稽查水平的增长因素分解--基于随机生产前沿模型的实证分析  

Growth Factor Decomposition of Tax Inspection in China——An Empirical Analysis Based on Stochastic Production Frontier Model

作　　者：吴笑晗[1,2] 刘金东[1] 张春雷[3] Wu Xiaohan Liu Jindong Zhang Chunlei

机构地区：[1]山东财经大学财政税务学院 [2]山东财经大学国家信息中心博士后科研工作站 [3]山东省国家税务局

出　　处：《财政研究》2016年第9期44-51,共8页Public Finance Research

基　　金：山东省社会科学规划项目《地方治理框架下山东省公共财政支出经济效应的CGE模拟研究》(14DJJJ12);中国博士后科学基金面上资助项目(2016M591138)的阶段性研究成果

摘　　要：虽然我国税务稽查查补收入屡创新高,但总体稽查水平相比发达国家仍有不小差距。当前,研究并找出我国税务稽查水平提升的动力源泉,有助于科学评价我国税务稽查工作成效以及有的放矢地进一步提高税务稽查工作水平。本文在借鉴Kumbhakar和Lovell(2000)研究的基础上,通过建立随机生产前沿模型,对我国税务稽查全要素生产率进行了增长分解。结果表明:我国税务稽查水平的提升主要来源于技术进步因素,即先进手段和方法的引进成为稽查工作长足进步的最重要保证;技术效率水平逐年递减,对我国税务稽查水平的贡献轻度为负;规模效益因素维持在零左右,对推进税务稽查水平无明显影响。因此,需要进一步深化税务稽查体制机制改革,提升税务稽查技术效率和规模效益水平。Although China＇s tax inspection revenue reaches a high record, there is still a big gap between the domestic inspection level and that of developed countries. At present, it will be helpful to evaluate the work results and further enhance the effectiveness of tax inspection to explore its growth source. Based on the reference proposed by Kumbhakar and Lovell（2000）, this paper establishes a stochastic production frontier model, and uses the panel data between 2001 and 2013 to decompose the TFP growth in terms of tax inspection. The main conclusions are as follows： Firstly, the fundamental reason for TFP growth is technical progress, which suggests that the introduction of information tool as well as new methods into inspection process serves as the most important security for tax inspection effect. Secondly, technical efficiency is decreasing year by year, indicating that its contribution to TFP growth tends to be marginally negative. Scale efficiency maintains at around zero and has little influence on tax inspection. Therefore, we need further deepen the reform of the tax inspection system and improve its technical efficiency and scale efficiency.

关 键 词：税务稽查 随机生产前沿模型 全要素生产率增长分解 

分 类 号：F812.42[经济管理—财政学]