中国税收增长方式转变的时空特征分析

An Analysis on the Spatial and Temporal Characteristics of China's Tax Growth Pattern

本文利用1997～2007年30个省际面板数据为基础,采用将非参数Malmquist指数模型和参数随机前沿函数模型结合起来的SFA-Malmquist方法对我国税收增长方式的时空特征进行了定量研究。结果显示:(1)我国税收增长方式具有明显的阶段性特征,1997～2002年我国税收增长方式是一种粗放型增长方式,而2002～2007年则呈现出集约型增长,"金税工程"在这一转变过程中发挥了重大作用;(2)1997～2007年间我国不同地区税收征管技术效率差别较大,而收敛性分析表明我国不同地区的税收征管技术效率呈发散趋势。

Based on the 30-inter-province panel data between 1997 and 2007, this paper uses the SFA-Malmquist approach which combines the non-parametric Malmquist Index model with the stochastic frontier function model to analyze the spatial and temporal characteristics of China＇s tax growth pattern in a quantitive manner. The analysis shows that China＇s tax growth pattern is characteristic of significant stage. The country＇s tax growth pattern presented an extensive growth pattern between 1997 and 2002 but an intensive one between 2002 and 2007. The Golden Tax Project has been playing an important role in this process of transformation. Also, there was a great difference in the efficiency of tax collection and management technology in different regions between 1997 and 2007, and the convergence analysis indicates that the efficiency of tax collection and management technology presented a divergent trend.