| 摘要: |
| 利用我国31个省区1997—2009年面板数据建立随机生产边界模型，运用K-L方法进行税收的全要素生产率增长分解，结果表明：我国税收征管效率连年大幅提高是税收超增长的主要原因，潜在税基的扩张（即前沿面的外移）是税收超增长的第二推动力量；而从规模效率上来看，税收增长表现出经济发展的规模效率和人力投入的规模无效率，总体贡献值在2000年以后常年为负。应提高税收征管技术效率，进一步发挥技术进步在税收增长中的作用；并精简机构，控制税务人员数量。 |
| 关键词: 税收超增长 税收全要素生产率 生产率增长分解 随机生产边界模型 前沿外移 技术效率 规模效率 税收征管效率 税基扩张 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Factor Decomposition of Tax Supernormal Growth in China —Empirical Analysis Based on Stochastic Production Frontier Model |
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DING Xiao-ping，LIU Zheng-ming
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| Abstract: |
| The panel data of 31 provinces and municipalities of China during 1997—2009 are used to set up stochastic production frontier model and K-L method is used to decompose the TFP growth in terms of tax collection. The results reveal that the year by year improvement of China’s tax management efficiency is the main reason for tax supernormal growth, that the expansion of potential taxable base, the frontier forward-move, is the second promotion factor for the tax supernormal growth, however, as for the scale efficiency, tax growth shows scale efficiency of economic development and inefficiency of human resources input, and that the overall contribution value turns out to be negative after the year 2000. China should improve technical efficiency of tax collection and management, further enhance the role of technical progress in tax growth, simplify tax management departments and control the number of tax-related staff. |
| Key words: tax supernormal growth tax TFP productivity growth decomposition stochastic production frontier model frontier forward-move technical efficiency scale efficiency tax collection and management efficiency taxable base expansion |
