我国地方税务系统人力资本与人均征收额相关性分析

Analysis on Correlation of Human Capital and Revenues Per Tax Staff of Our Country Local Taxation System

通过对人力资本与人均征收额相关性的分析,可以看出,在其他因素相同的情况下,人力资本水平越高,税收的人均征收额越高。据此,对地方税务系统人力资本的发展提出两点建议:各地区应提高税务人员人力资本的积累;在既定的人力资本存量下,提高人力资本的利用效率。

Analyzing correlation of human capital and revenues per tax staff of local taxation system, we can get the result that when other factors were fixed, the higher the level of human capital, the higher the revenues per tax staff. Two suggestions about the development of human capital of local taxation system include： emphasizing the accumulation of human capital of tax staff; making use of human capital effectively at the fixed amount of human eanital stock.