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以1997-2007年我国30个省(直辖市、自治区)的面板数据为基础,采用Malmquist生产效率指数法,对我国税收征管效率进行了定量测算和分解。结果表明,1997-2007年我国税收征管效率年平均提高3.6%,技术变化指数平均提高8.4%,而综合效率指数平均下降4.4%;税收征管效率的提高主要源于征管中新技术的采用,而不是组织管理水平的提高。出现上述现象的根本原因在于,在税收征管中引进新的技术时,忽视了对新技术的充分利用。因此,在未来的税收征管中,应注重先进的征管技术与高效的管理手段进行有机融合,共同推进税收征管效率的不断提升。
Based on the panel data of 30 provinces (municipalities and autonomous regions) in China from 1997 to 2007, Malmquist production efficiency index method was used to quantitatively calculate and decompose the tax collection efficiency in China. The results show that the tax collection efficiency of our country increased by an average of 3.6% and the technical change index increased by 8.4% on average from 1997 to 2007, while the comprehensive efficiency index dropped by 4.4% on average. The improvement of tax collection and management was mainly due to the adoption of new technologies in tax collection and management, Not the improvement of organization and management level. The root cause of the above phenomenon lies in the fact that the introduction of new technologies in tax collection ignores the full utilization of new technologies. Therefore, in the future tax collection and administration, we should pay attention to the organic integration of advanced collection and management techniques and efficient management methods, and jointly promote the continuous improvement of tax collection and administration efficiency.