“营改增”背景下税收征管效率的实证分析  

Analysis on the Efficiency of Tax Collection under the Background of Replacing Business Tax with Value-added Tax

作　　者：陈鹏 朱茜雯 郝晓薇[3] CHEN Peng;ZHU Qianwen;HAO Xiaowei(School of Education and Psychological Sciences, Sichuan University of Science & Engineering, Zigong 643000, China;State Tax Bureau of Zigong of Sichuan, Zigong 643000, China;School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu 611130, China)

机构地区：[1]四川轻化工大学教育与心理科学学院,四川自贡643000 [2]四川省自贡市税务局,四川自贡643000 [3]西南财经大学财政税务学院,成都611130

出　　处：《四川理工学院学报（社会科学版）》2019年第3期70-81,共12页Journal of Sichuan University of Science & Engineering(Social Sciences Edition)

基　　金：国家社会科学基金项目(16XJY018)

摘　　要：税收征管效率是税务部门关注的核心问题之一,也是保证公共财政收支平衡的关键因素。营业税改增值税,简称"营改增",是一次重大的税制变革,对税收征管提出新的要求,使税务部门面临更大的征管压力,所以研究"营改增"对税收征管效率的影响显得十分迫切。从理论角度分析,"营改增"凸显出税收征管体系的矛盾,主要包括税收征管成本问题,纳税征管水平问题和税收执法规范问题,"营改增"对税务系统提出完善税务机构设置,完善信息管理手段,完善相关税种的要求,"营改增"有着税制完善、减税减负和经济优化等效用,对税收征管效率有着长期的影响。从实证角度分析,以数据包络分析模型(DEA)为基础,并引入Malmquist指数对参与"营改增"试点的上海、北京,天津、江苏、安徽、福建、广东、浙江和湖北9省市的税收征管效率进行数据分析,以探讨"营改增"对税收征管效率的影响。数据分析显示,"营改增"对各省市的税收征管效率有显著的影响,但是其影响表现在多个方面,并受到多种因素的影响。短期来看,"营改增"对征管效率的影响并非单向的,"营改增"既通过完善税制促使税收征管的技术效率提高,又引起税源规模的暂时缩减,产生规模效率下降的效果。不过,长期而言"营改增"会促进经济活力的增加,从而促使税源扩大,提高规模效率,也就是说长期来看"营改增"会同时提升技术效率和规模效率,成为税收征管效率提升的重要积极因素。但是,"营改增"的时间节点与新常态下我国经济增速放缓的时间节点相重合,与税务系统的金税三期上线的时间节点接近,在多重因素重合下,"营改增"对税收征管效率的作用并未详细地区分开来。由此提出下一步的研究工作中,将产品内纵向分工度视角和税法原理视角相结合,在不同行业的产品进行科学分级并确定税法意义上的分工度的�The efficiency of tax collection is one of the core concerns of the taxation department, and it is also a key factor in ensuring the balance of public finance revenue and expenditure. Replacing Business Tax with Value-added Tax(VAT) is a major tax system reform, which puts new requirements for tax collection and management and makes the taxation department face more pressure of collection and management. Therefore,the impact of the reform on the efficiency of tax collection and management has to be studied. It seems very urgent. From the theoretical point of view, Replacing Business Tax with VAT highlights the contradiction of tax system, mainly including the cost of tax collection, the level of tax collection and management and the issue of taxation law enforcement. It is proposed to improve the taxation system, improve the information management methods, and improve the requirements of relevant tax categories. Replacing Business Tax with VAT has the functions of tax system improvement, tax reduction and burden reduction, and economic optimization. It has a long-term impact on the efficiency of tax collection. The DEA method and the Malmquist index are used to make an empirical analysis on the efficiency of the nine provinces which are the reform pilot of Replacing Business Tax with VAT. Data analysis shows that Replacing Business Tax with VAT has a significant impact on the efficiency of tax collection and management in various provinces, and its impact is manifested in many aspects, and is affected by many factors. In the short run, the impact of Replacing Business Tax with VAT on the efficiency of tax collection and management is not one-way, but in the long run, it will promote the increase of economic vitality, thus promoting the expansion of tax sources and improving scale efficiency, that is to say, it will improve both technical efficiency and scale efficiency in the long run, and become an important positive factor in improving the efficiency of tax collection. However, the time node of the reform coinc

关 键 词：税收征管效率 “营改增” DEA MALMQUIST指数 技术效率 规模效率 

分 类 号：F810[经济管理—财政学]