我国企业所得税税收征管能力及影响因素分析  

Analysis on The Ability and Influencing Factors of Corporate Income Tax Collection in China

作　　者：魏福成[1] 晋惠灵 FUCHENG WEI;HUILING JIN(School of Public Finance and Taxation,Zhongnan University of Economics and Law;Central China MGT)

机构地区：[1]中南财经政法大学财政税务学院 [2]河南中原建业城市发展有限公司

出　　处：《工信财经科技》2022年第1期19-37,共19页Review of Financial & Technological Economics

摘　　要：本文以2011-2017年中国省级面板数据为研究样本,利用代表性税制法分别估算了全国、省级地区以及不同行业的企业所得税税收征管能力,并构建面板数据模型实证分析了征税机关人员规模及居民受教育水平对企业所得税税收征管能力的影响。研究结果表明:我国企业所得税实际税收征管能力并没有达到其边界,仍存在税收征管空间,而且不同地区、不同行业企业所得税税收征管能力水平差异较大,呈现出明显的地区异质性和行业异质性。在影响因素方面,税务人员数量对企业所得税税收征管能力的影响呈倒U型,居民受教育程度对企业所得税税收征管能力存在正向激励作用。本文最后提出了相应的政策建议以优化税收征管能力。Using 2011-2017 provincial panel data in China and the method of representative tax system,this paper separately calculated the ability of the enterprise income tax collection in national level,provincial level and industries’level,and build panel data model to empirically analyze influence of the size of the tax authority staff and education level of residents on the ability of enterprise income tax collection.The results show that the actual tax collection and administration capacity of enterprise income tax in China has not reached its boundary,and there is still room for tax collection and administration to increase,and the capacity of tax collection of enterprise income tax in different regions and industries varies greatly,showing obvious regional heterogeneity and industry heterogeneity.And the number of tax personnel has an inverted U-shaped effect on the ability of tax collection of enterprise income tax,and residents’education level has a positive incentive effect on the ability of tax collection of enterprise income tax.Finally,corresponding policy suggestions are put forward to optimize the ability of tax collection.

关 键 词：企业所得税 税收征管能力 税务人员数量 居民受教育程度 

分 类 号：F812.42[经济管理—财政学]