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本文探讨经济发展阶段和结构性因素对于增值税征收效率的影响。基于1998~2010年我国各省区增值税收入和相关经济变量,采用面板修正误差估计方法定量考察不同因素对于地区增值税征收效率差异的作用。本文的实证研究发现我国地区城市化率和开放度的提高有利于减少纳税人的避税动机,推动增值税征管效率的改进。各省间服务业水平差异与增值税征收效率之间呈现负相关性,而农业比重的变动并不能有效地解释地区间的征收效率差异。不同结构性因素对于东、中、西部增值税征收效率的影响存在显著区别,意味着各地区可以采取差异性政策措施提高本地区的征收效率。
This article explores the impact of economic development stages and structural factors on the efficiency of VAT collection. Based on the income tax and related economic variables of China’s provinces and regions from 1998 to 2010, panel correction error estimation method was used to quantitatively investigate the effect of different factors on the difference of VAT collection efficiency in different regions. The empirical research in this paper finds that the increase of urbanization rate and openness in our region is conducive to reducing taxpayers’ motivation to avoid tax and promoting the improvement of the efficiency of collection and management of VAT. There is a negative correlation between the level of service industry in different provinces and the efficiency of VAT collection, while the change in the proportion of agriculture can not effectively explain the differences in the efficiency of collection between regions. Different structural factors have significant differences on the efficiency of VAT collection in the eastern, central and western regions, which means that all regions can adopt different policies and measures to improve the collection efficiency in the region.