本文關(guān)鍵詞： 個(gè)人所得稅 征管效率 隨機(jī)前沿分析法 稅收競(jìng)爭(zhēng)　出處：《中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào)》2017年03期 　論文類型：期刊論文

【摘要】：本文采用隨機(jī)前沿分析法對(duì)我國個(gè)人所得稅的征管效率及影響因素進(jìn)行了實(shí)證研究。研究發(fā)現(xiàn):當(dāng)前我國個(gè)人所得稅的征管效率水平較低,但是總體上呈現(xiàn)上升趨勢(shì);地區(qū)間征管效率水平差距較大,東部地區(qū)征管效率水平較高,其次是西部、東北和中部地區(qū)。稅收征管分權(quán)程度和經(jīng)濟(jì)發(fā)展水平對(duì)稅收征管效率水平的影響較明顯;征管份額、經(jīng)濟(jì)發(fā)展水平、地區(qū)經(jīng)濟(jì)開放程度、工作人員文化層次均與征管效率正相關(guān)。除工薪所得稅和個(gè)體工商戶生產(chǎn)經(jīng)營所得稅以外的其他個(gè)人所得稅所占比重越大,越不利于征管效率的提升。提高我國稅收征管水平應(yīng)精簡(jiǎn)稅務(wù)機(jī)關(guān),擴(kuò)大稅務(wù)機(jī)關(guān)人均管理范圍;盡快改變個(gè)人所得稅的兩級(jí)征管機(jī)制為地方一級(jí)征管,提高地方征管積極性;同時(shí)將個(gè)人所得稅的各分類進(jìn)行合并征收,以降低分類征收帶來的征管成本。
[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.
【作者單位】： 吉林財(cái)經(jīng)大學(xué)統(tǒng)計(jì)學(xué)院;吉林大學(xué)管理學(xué)院;吉林農(nóng)業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：吉林省教育廳“十三五”社會(huì)科學(xué)研究規(guī)劃重點(diǎn)項(xiàng)目“吉林省最優(yōu)宏觀稅負(fù)水平及其經(jīng)濟(jì)效應(yīng)的測(cè)度”(JJKH20170125SK) 吉林財(cái)經(jīng)大學(xué)青年科學(xué)基金項(xiàng)目“吉林省最優(yōu)宏觀稅負(fù)水平及其調(diào)整路徑研究”(2016Q28)
【分類號(hào)】：F812.42
【正文快照】： 一、引言及文獻(xiàn)綜述個(gè)人所得稅是縮小收入分配差距的重要工具,但是發(fā)揮個(gè)人所得稅收入分配功能是以一定的征管效率為前提的。在我國,由于尚未建立健全的收入登記、審查體系,偷逃稅現(xiàn)象比較普遍,在一些不發(fā)達(dá)的地區(qū)尤為嚴(yán)重,我國的個(gè)人所得稅的收入分配功能因此被大大削弱。我

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