我国个人所得税征管效率测度及影响因素

发布时间：2018-01-25 13:21

本文关键词： 个人所得税征管效率随机前沿分析法税收竞争　出处：《中南财经政法大学学报》2017年03期 　论文类型：期刊论文

【摘要】：本文采用随机前沿分析法对我国个人所得税的征管效率及影响因素进行了实证研究。研究发现:当前我国个人所得税的征管效率水平较低,但是总体上呈现上升趋势;地区间征管效率水平差距较大,东部地区征管效率水平较高,其次是西部、东北和中部地区。税收征管分权程度和经济发展水平对税收征管效率水平的影响较明显;征管份额、经济发展水平、地区经济开放程度、工作人员文化层次均与征管效率正相关。除工薪所得税和个体工商户生产经营所得税以外的其他个人所得税所占比重越大,越不利于征管效率的提升。提高我国税收征管水平应精简税务机关,扩大税务机关人均管理范围;尽快改变个人所得税的两级征管机制为地方一级征管,提高地方征管积极性;同时将个人所得税的各分类进行合并征收,以降低分类征收带来的征管成本。
[Abstract]:This paper makes an empirical study on the efficiency and influencing factors of personal income tax collection and management in China by means of stochastic frontier analysis. The results show that the efficiency level of personal income tax collection and management in China is low at present. But on the whole, there is an upward trend. There is a large gap in the level of efficiency of collection and management between regions, the level of efficiency of collection and management is higher in the eastern region, followed by the western region. The degree of decentralization of tax collection and administration and the level of economic development have obvious effects on the efficiency of tax collection and administration in the northeast and central regions; Share of collection and administration, level of economic development, degree of opening up of regional economy. The level of staff culture is positively related to the efficiency of collection and management. The proportion of other personal income tax other than income tax and income tax of individual industrial and commercial households is larger. Improving the level of tax collection and management in China should streamline the tax authorities and expand the scope of per capita management of tax authorities; To change the two-level collection and management mechanism of individual income tax as soon as possible to local level collection and management, improve the enthusiasm of local collection and management; At the same time, the classification of individual income tax is combined to reduce the cost of collection and administration.
【作者单位】：吉林财经大学统计学院;吉林大学管理学院;吉林农业大学经济管理学院;
【基金】：吉林省教育厅“十三五”社会科学研究规划重点项目“吉林省最优宏观税负水平及其经济效应的测度”(JJKH20170125SK) 吉林财经大学青年科学基金项目“吉林省最优宏观税负水平及其调整路径研究”(2016Q28)
【分类号】：F812.42
【正文快照】： 一、引言及文献综述个人所得税是缩小收入分配差距的重要工具,但是发挥个人所得税收入分配功能是以一定的征管效率为前提的。在我国,由于尚未建立健全的收入登记、审查体系,偷逃税现象比较普遍,在一些不发达的地区尤为严重,我国的个人所得税的收入分配功能因此被大大削弱。我

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