我国税收征管的静态与动态效率研究——基于31个省际面板数据的实证分析  

Research On Static and Dynamic Efficiency of Tax Collection and Management in China——Empirical Analysis Based on 31 Inter-provincial Panel Data

作　　者：张小锋[1] 张春宇 ZHANG Xiao-feng;ZHANG Chun-yu(School of Finance and Public Administration,Harbin University of Commerce,Harbin Heilongjiang 150028,China)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《华北理工大学学报（社会科学版）》2023年第4期49-55,共7页Journal of North China University of Science and Technology(Social Science Edition)

基　　金：国家社会科学基金“‘双循环’新格局下新型城镇化高质量发展的动力机制及路径研究”(课题编号:22BSH019)。

摘　　要：税收征管效率的高低直接决定税务管理质效,数字化征管已成为必然趋势,亦是提高税收征管效率的关键因素。选取2017-2021年我国31个省际面板数据,运用数据包络方法中的CCR和Malmquist模型对各省份和4大区域进行税收征管的静态与动态效率测算分析,挖掘影响效率变化的内在因素并提出对策。研究发现:从静态角度分析,经济发展水平高的地区税收征管效率普遍较高,个别地区会由于政策原因导致与此结论相悖;从动态角度分析,“金税三期”的正式实施、智慧税务的推进对税收效率的提高具有促进作用,同时,各地区应注重技术效率的发展,其对税收征管存在双向效应。The efficiency of tax collection and administration directly determines the quality and effectiveness of tax administration,and digitalized collection and administration has become an inevitable trend and a key factor to improve the efficiency of tax collection and administration.The 31 inter-provincial panel data in China from 2017-2021 are selected to analyze the static and dynamic efficiency measurement of tax collection in each province and 4 major regions by applying the CCR and Malmquist models in the data envelopment method to uncover the intrinsic factors affecting the efficiency changes and propose countermeasures.The study found that,from a static perspective,tax collection efficiency is generally higher in regions with high levels of economic development,and individual regions may contradict this finding due to policy reasons;From a dynamic perspective,the official implementation of"Golden Tax Phase III"and the promotion of smart taxation promote the improvement of tax efficiency,and at the same time,each region should pay attention to the development of technical efficiency,which has a two-way effect on tax collection and management.

关 键 词：税收征管效率 DEA模型 Malmquist模型 

分 类 号：F810.4[经济管理—财政学]