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	分税制改革以来税收征管效率的进步和省际差别
	吕冰洋 ; 樊勇 ; Lu Bingyang ; Fan Yong
	2010-06-07 ; 2010-06-07
关键词	税收征管效率 数据包络分析 Malmquist指数 分占所有权 F812.42 F224
其他题名	The Progress and Characters among Provinces of Tax Collection and Administration Efficiency after the Tax Revenue Sharing System
中文摘要	本文利用数据包络分析技术,分析了中国分税制改革以来各省税收征管效率的差异和税收征管效率进步水平,得到如下结论:(1)省际间税收征管效率存在巨大的差异,其主要原因在于税收管理水平的差异和税源集中因素的影响;(2)分税制改革以来,绝大部分省份税收征管效率有较大幅度提高,这是税收超常增长的重要原因;(3)税收征管效率之所以提高很大,其原因一是由于财政支出迅速增长导致税收增收压力加大,二是分税制改革使得中央政府和地方政府财政收入主体分配契约由定额分成合同和比例分成合同性质向分占所有权性质转变,提高了税收激励。; After 1994,China launched on the tax revenue sharing system.Since then,the growth rate of tax revenue has been getting much more higher than that of GDP.Most researchers attribute this fact to the strengthening of tax collection and administration.This paper uses Data Envelopment Analysis and analyzes the differences and progresses on efficiencies of tax collection and administration among various regions and gets three conclusions. The first,the unbalance economic development among various regions and tax collection in economic center re- gions are important factors that cause difference in efficiency of tax collection and administration among various regions.The second,after 1994,most of provinces in China have obviously improved the efficiencies of tax col- lection and administration which attribute more to fiscal revenue rapid growth.The third,the reasons of tax effi- ciencies rapid growth can attribute to two reasons:one is that the pressure of fiscal expenditure that forces tax revenue to quickly growth to satisfy the public finance need;the other is that fiscal revenue distribution relation between central and local government have altered from sharing contracts and fix rent contracts to respective hold ownership contracts, which improve the tax collection incentive.; 本论文为第五届中国经济年会入选论文,且为中国立信风险管理研究院开放课题“中央与地方财政分权模式与中国经济增长风险研究”阶段性成果。
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/37208]
专题	清华大学
推荐引用方式 GB/T 7714	吕冰洋,樊勇,Lu Bingyang,等. 分税制改革以来税收征管效率的进步和省际差别[J],2010, 2010.
APA	吕冰洋,樊勇,Lu Bingyang,&Fan Yong.(2010).分税制改革以来税收征管效率的进步和省际差别..
MLA	吕冰洋,et al."分税制改革以来税收征管效率的进步和省际差别".(2010).

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