基于税收努力的四川省征税潜力分析
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摘要
在1997-2006年这段期间,四川省的税收以平均每年9.93%的速度增长,为四川省的经济建设筹集了大量财政资金。虽然在这段期间四川省的税收以高速度增长,但是与西部地区其他省份和全国平均税收征收增速相比较,却存在一定差距,在这段期间,西部地区税收的平均增长速度为16.96%,全国税收的平均增长速度为14.98%。本文根据我国1997-2006年各省的税收和其他相关统计数据,采用税收努力分析指标,应用综列数据的固定效应模型,对四川省的纳税能力,税收潜力的挖掘程度进行分析,认为引起四川省税收增速不高的原因来自两个方面,一方面是纳税能力不足,另一方面是由于征收管理效率不高,导致税收潜力没有被充分挖掘。
全文主要分为三个部分。第一部分主要针对四川省税收潜力分析提出了税收努力的指标,将这一指标运用于四川省税收潜力分析并将其同其他省市进行比较。第二部分主要对四川省税收增长速度不高进行原因分析。第三部分从提高纳税能力和提高征管效率两方面出发得出提高四川省税收潜力的建议,对四川省税收潜力的进一步发掘有十分有效的借鉴作用。
本文的研究结果,对提高四川省纳税能力,改进税收征管工作具有一定参考价值。
The annual growth rate of tax revenue is 9.93% in Sichuan province during 1997-2006, so the growth rate is high, but it is lower compared with average growth rate of western area and national growth rate, average growth rate of western area is 16.96% and national growth rate is 14.98%. Measures of The potential taxable capacity of Sichuan province and how much to exploit it are given in this thesis based on the data during 1997-2006 and tax effort using fixed effect model. The tax effort in Sichuan province is compared with other provinces and cities. The conclusions are there are two reasons to explain why the annual growth rate of tax revenue is so low, one is the potential taxable capacity low, and the other is to exploit it inefficiently.
This paper is divided into three parts. The first part is the first four chapters. Describe the tax effort and compare it in Sichuan province with the tax effort in other provinces. The second part explains the reasons why there's a low tax increase rate in Sichuan province. The three part is the last two chapters. Give the suggestion to improve the potential taxable capacity of Sichuan province.
The result is helpful for increasing potential taxable capacity and raising tax.
全文主要分为三个部分。第一部分主要针对四川省税收潜力分析提出了税收努力的指标,将这一指标运用于四川省税收潜力分析并将其同其他省市进行比较。第二部分主要对四川省税收增长速度不高进行原因分析。第三部分从提高纳税能力和提高征管效率两方面出发得出提高四川省税收潜力的建议,对四川省税收潜力的进一步发掘有十分有效的借鉴作用。
本文的研究结果,对提高四川省纳税能力,改进税收征管工作具有一定参考价值。
The annual growth rate of tax revenue is 9.93% in Sichuan province during 1997-2006, so the growth rate is high, but it is lower compared with average growth rate of western area and national growth rate, average growth rate of western area is 16.96% and national growth rate is 14.98%. Measures of The potential taxable capacity of Sichuan province and how much to exploit it are given in this thesis based on the data during 1997-2006 and tax effort using fixed effect model. The tax effort in Sichuan province is compared with other provinces and cities. The conclusions are there are two reasons to explain why the annual growth rate of tax revenue is so low, one is the potential taxable capacity low, and the other is to exploit it inefficiently.
This paper is divided into three parts. The first part is the first four chapters. Describe the tax effort and compare it in Sichuan province with the tax effort in other provinces. The second part explains the reasons why there's a low tax increase rate in Sichuan province. The three part is the last two chapters. Give the suggestion to improve the potential taxable capacity of Sichuan province.
The result is helpful for increasing potential taxable capacity and raising tax.
引文
[1]在1997年,重庆从四川独立出去,成为第四个直辖市。
[2]按照我国“十一五”规划方案的划分,东部地区包括北京、天津、河北、上海、江苏、浙江、福建、山东、广东和海南十个省市,西部地区包括内蒙古、广西、重庆、四川、贵州、云南、西减、陕西、甘肃、青海、宁夏和新疆十二个省市区。
[3]参见Lotz,Jorgen R.and Elliott R.Morss.Measuring "Tax Effort" in Developing Countries.IMF Staff Papers.1967,p.478-499。
[4]指第一产业比重下降引起潜在宏观税率上升量与潜在宏观税率上升量。
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[11]李红,《税收征管改革的探析》,集团经济研究,2007年4月下旬刊。
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[13]李卫刚,《税收增长影响因素的可持续性分析——基于江苏、安徽、四川省情况的比较》,地方财政研究,2007年第3期
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[25]武辉,《从制度经济学角度优化我国税收征管制度》,中央财经大学学报,2007年第7期。
[26]杨斌、邱慈孙,《论深化税收征管改革需着力处理的主要关系》,税务研究2001年第6期。
[27]游家兴、罗胜强,《金字塔股权结构、地方政府税收努力与控股股东资金占用》,管理科学,2007年第1期。
[28]余可、于凌云,《分税制改革对地区经济增长的影响》,统计与决策2007年第2期。
[29]曾飞,《略论我国的税收征管改革》,税务研究,2007年第6期。
[30]张德平,《对当前税收征管工作若干问题的思考》,税务研究,2007年第2期。
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[51]Mendoza,Enrique G,Assaf Razin and Linda L.Tesar:"Effective Tax Rates in Macroeconomics:Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption",Journal of Monetary Economics,34(3),297-323,1994.
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[2]按照我国“十一五”规划方案的划分,东部地区包括北京、天津、河北、上海、江苏、浙江、福建、山东、广东和海南十个省市,西部地区包括内蒙古、广西、重庆、四川、贵州、云南、西减、陕西、甘肃、青海、宁夏和新疆十二个省市区。
[3]参见Lotz,Jorgen R.and Elliott R.Morss.Measuring "Tax Effort" in Developing Countries.IMF Staff Papers.1967,p.478-499。
[4]指第一产业比重下降引起潜在宏观税率上升量与潜在宏观税率上升量。
[1]程欣荣,《当前税务稽查工作中存在的问题》,税务研究,2002年第3期。
[2]陈工,《完善分税制财政体制改革的基本思路》,财政研究,2007年第8期。
[3]崔兴芳、樊勇,《税收征管效率的DEA分析及解释》,广东商学院学报,2006年第3期。
[4]达摩达尔·N·古扎拉蒂,《计量经济学基础》,中国人民大学出版社,2005年。
[5]戴海先,《论税收征管改革若干问题》,税务研究,2007年第1期。
[6]狄国伟,《税制结构优化与税收征管浅析》,经济研究导刊,2007年第5期。
[7]关旭,《我国税收征管存在的主要问题及改革思路》,黑龙江对外经贸,2007年第3期。
[8]郭焰,《税务稽查存在的问题及对策》,湖南税务高等专科学校学报,1998年第12期。
[9]郝建悌、贾志坚,《影响税收征管工作的体制性因素》,税务研究,2007年第6期。
[10]李方旺,《美国税制和税收征管的特点及启示》,税务研究,2007年第8期。
[11]李红,《税收征管改革的探析》,集团经济研究,2007年4月下旬刊。
[12]李佳,《试新我国 收收入高速增长的原因》,税务研究,2007年第3期。
[13]李卫刚,《税收增长影响因素的可持续性分析——基于江苏、安徽、四川省情况的比较》,地方财政研究,2007年第3期
[14]梁星、张玺尧,《中小企业收政策与收征管问题的探讨》,税务研究,2007年第9期。
[15]宁海县国家税务局课题组,《完善税收征管体制的对策》,宁波通讯,2007年第5期。
[16]刘京娟,《税收征管不同阶段政策设计探讨》,税务研究,2007年第3期。
[17]刘淑叶,《从税收稽查案例谈税收征管与税务稽查的协调》,辽宁税务高等专科学校学报,2007年第3期。
[18]卢剑灵,《当前我国税收征管面临的问题及对策》,广东商学院学报,2003年第1期。
[19]任大亮,《论优化税收征管体系》,税务,2003年第10期。
[20]阮家福,《西方税收征管:最新理论进展及其启示》,财经理论与实践,2005年134期。
[21]王大林、成学真,《对我国分税制改革后财政管理体制联邦化的利弊探讨》,甘肃理论学刊 2007年第2期。
[22]王海燕、许靖寰,《分税制的改革与完善》,集团经济研究,2007年2月下旬刊。
[23]王捷,《四川省经济与地方税收的关系探讨》,四川省省情,2007年第6期。
[24]汪中代,《外国税收征管制度比较与借鉴》,山东省农业管理干部学院学报,2004年第6期。
[25]武辉,《从制度经济学角度优化我国税收征管制度》,中央财经大学学报,2007年第7期。
[26]杨斌、邱慈孙,《论深化税收征管改革需着力处理的主要关系》,税务研究2001年第6期。
[27]游家兴、罗胜强,《金字塔股权结构、地方政府税收努力与控股股东资金占用》,管理科学,2007年第1期。
[28]余可、于凌云,《分税制改革对地区经济增长的影响》,统计与决策2007年第2期。
[29]曾飞,《略论我国的税收征管改革》,税务研究,2007年第6期。
[30]张德平,《对当前税收征管工作若干问题的思考》,税务研究,2007年第2期。
[31]张国生,《税收征管改革的未来走向》,税收,2003年第9期。
[32]赵志耘、郭庆旺,《我国的税收收入规模研究》,税务研究,2002年第10期。
[33]Abhijit Sen Gupta:"Determinants of Tax Revenue Efforts in Developing Countries",IMF Working Paper 07/184,2007.
[34]Alm,J.and B.Torgler:"Culture Differences and Tax Morale in the United States and in Europe",CREMA Working Paper 04-14,2004.
[35]Alt,James E.and Robert C.Lowry:"Divided Government,Fiscal Institution,and Budget Deficits:Evidence from the States," American Political Science Review,88(4),pp.811-828,1994.
[36]Auriol,E.and M.Wartlers:"Taxation Base in Developing Countries," Journal of Public Economics,89,pp.625-646,2005.
[37]BahL,R.W:"A regression approach to tax effort and tax ratio analysis",IMF Staff Papers,18,p.570-607,1971.
[38]Baunsgaard,T.,and M.Keen:"Tax Revenue and(or?) Trade Liberalization",Working Paper 05/112,International Monetary Fund,Washington,DC,2005.
[39]Besley,Timothy and Anne Case:"Incumbent Behavior:Vote-Seeking,Tax Setting,and Yardstick Competition," The American Economic Review,85(1) pp.25-45,1995.
[40]Bird,R.and E.Slack:"Equalization:the representative tax system revisited",Canadian Tax Journal,38(4),pp.913-927,1990.
[41]Bird,R.,J.Martinez-Vazquez,and B.Torgler:"Societal Institutions and Tax Effort in Developing Countries",Working Paper 04-06:International Studies Program,Andrew Young School of Policy Studies,Georgia State University,2004.
[42]Burgess,Robin and Nicholas Stem:"Taxation and Development",Journal of Economic Literature,31,762-830,1993.
[43]Chelliah,Raja J.,Hessel J.Baas,and Margaret R.Kelly:"Tax Ratios and Tax Effort in Developing Countries",Staff Papers,International Monetary Fund,2,pp.187-205,1975.
[44]Combes,J-L,and T.Saadi-Sedik:"How Does Trade Openness Influence Budget Deficits in Developing Countries?",Working Paper 06/03:International Monetary Fund,Washington,DC,2006.
[45]Eltony,M.Nagy:"Determinants of Tax Efforts in Arab Countries",Arab Planning Institute Working Paper 207,2002.
[46]Fullerton,Don:"Which Effective Tax Rates?",National Tax Journal,37,23-41,1984.
[47]Ghura,Dhaneshwar:"Tax Revenue in Sub Saharan Africa:Effects of Economic Policies and Corruption",IMF Working Paper 98/135(Washington:International Monetary Fund),1998.
[48]Gordon,R:"An Optimal Taxation Approach to Fiscal Federalism",Quarterly Journal of Economics,4,pp.567-586,1993.
[49]Hamid R.Davoodi and David A.Grigorian:"Tax Potential vs.Tax Effort:A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection",IMF Working Paper 07/106,2007.
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