摘要
税收征管效率是税收理论研究和税制改革实践的一个重要课题。受长期计划经济影响，理论界对税收征管效率的研究比较薄弱，税务机关在实际税收征管工作中也忽视了效率问题。本文以完善税收理论和提高我国税收征管效率为目的，建立了税收征管效率评价的混合型DEA模型，在对中国税收征管制度性、法律和技术性、指标性影响因素分析的基础上，建立了税收征管效率评价模型的指标体系，对中国税收征管效率进行了全方位、动态的DEA分析，提出了相对有效性改进的建议，具有一定的理论和现实意义。
首先，分析了中国税收征管效率的制度性、法律和技术性、指标性影响因素。通过对指标性影响因素的回归分析，认为指标性影响因素可以较好地拟合和解释中国税收征管效率的水平。结合税收征管效率的影响因素，对中国当前的税收征管效率状况与其他国家进行了比较，认为我国的税收征管效率虽有一定程度的提高但总体水平与其他国家相差甚远，需要从经济税源管理、改革机构设置、优化人员配置、降低征管成本、改善技术水平等方面对税收征管效率进行深入研究。
其次，讨论单输入输出的相对有效性评价，建立了税收征管投入产出可能集。根据税收征管效率值求解的特点，对经典的数据包络模型进行扩展和改进，分析了税收征管的纯技术效率和规模效率。讨论税收征管成本输入的锥性，建立了税收征管效率评价的混合型DEA模型，并对其加性模型进行了扩展，分析了模型评价的相对有效性改进。
然后，依据税收征管的指标性影响因素建立了5个维度的税收征管效率评价模型指标体系。描述了各指标的基础样本数据，对样本数据进行统计检验，排除了时间序列性和多重共线性，降低了指标间的相关性，并对DEA模型的选择进行了说明。分别对各省市国税、地税和整体的税收征管效率进行了DEA有效性分析，并对面板数据进行了动态的有效性评价。认为我国的税收征管效率水平较低且呈现地区性差异；总体效率大多来源于规模效率，属于粗放型增长模式；国税和地税税收征管效率有特征性差异，应针对具体情况进行有效性改进；各维度指标的无效率比存在差异，应对税收征管资源的质量和结构配置进行有效性改进。
最后，依据DEA分析结果，从输入和输出两个层面进行了有效性改进，对未达到相对有效的税收征管部门提供了提高税收征管效率的建议。认为各维度的改进量和改进方式有差异且存在一定的联系，各省市应根据其税收征管部门相对无效的特点和各维度指标的无效率比科学制定符合自身特点的税收征管效率改进计划。
The efficiency of tax collection and administration is an important topic in taxtheory research and tax reform practice. Influenced by long-term planned economy, theacademic research on tax collection and administration efficiency is very weak, and it isalso ignored by tax authorities in taxation. For the purpose of perfecting tax theory andimproving taxation efficiency, a mixed DEA evaluation model for efficiency of taxcollection and administration is established. Based on the review of China tax reform andanalysis of taxation efficiency situation, the model evaluates the China taxation efficiencywith a comprehensive and dynamic Date Envelopment Analysis, which also makes somesuggestions to improve the relative DEA validity.
Firstly, the institutional, legal and technical, and metric factors for efficiency of taxcollection and administration in China are analyzed. By regression analysis of the metricfactors, it canbe said that every collection and administration cost dimensions of inputwell fit the tax revenue output. Combined with the factors upon taxation efficiency,China's current tax collection and administration efficiency status is evaluate, bycomparing with the efficiency of other countries. Although the taxation efficiency inChina gets a certain extent improved, the overall efficiency level is still very lowcompared with developed countries. The further research on efficiency of tax collectionand administration is also needed, from the aspects of administration on tax revenuesource, institutional organization reform, optimization upon taxation staffing, costdecrease and technology improvement.
Secondly, discussing the relative validity assessment of single-input-output, theinput-output possible set of tax collection and administration is established. According tothe solving characteristics of tax collection and administration, the classic dataenvelopment analysis model is mended and improved, which also analyzes pure technicalefficiency and scale efficiency of tax collection and administration. By discussing thetaper of model input, the mixed DEA evaluation model of taxation efficiency isestablished, and its plus model is also extended, which analyzes the improvements of the model relative validity.
And then, based on the efficiency factors, a five-dimensional evaluation model indexsystem of tax collection and administration efficiency is established. Describing the dataof each index sample, ruling out time series and multi-collinearity, reducing thecorrelation among indicators, sample data has been statistically tested and the result hasalso been economically analyzed. The efficiency of tax collection and administration ofstate taxation, local taxation and the general taxation in every provinces has beenanalyzed by DEA validity, and the dynamical DEA efficiency validity of panel date hasalso been evaluated. It is proved that efficiency of China taxation shows low level andregional differences; general efficiency is mostly derived from scale efficiency, as anextensive growth pattern; DEA validity improvement should fit the specificcircumstances of every DMUs because the character of state taxation efficiency isdifferent from local’s; the quality and structure configuration of taxation resources shouldbe optimized according to different inefficiency of all dimensional indicators.
Finally, according to DEA result, some suggestions of DEA validity improvementfor the relative DEA invalidity taxation departments of DMUs has been taken from twolevels of input and output. It is proved that there is some connections and differencesbetween capacity and methods in all dimensions’ DEA validity improvements. Theinvalidity taxation departments should scientifically plan the taxation efficiencyimprovements according to the inefficient characters of relative dimensions of invalidindicators.
引文
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