摘要
本文采用DEA-Malmquist方法对国内7个样本城市的4类金融企业"营改增"前后的税收产出效率与纳税能力差异进行分析。研究发现:不同类型金融企业的税收产出效率存在差异,短期内"营改增"并没有显著地提升金融企业的纳税能力。据此,应深化市场化与"放管服"改革,完善以第三方信息为依托的金融企业纳税评价的激励与约束机制等。
This paper uses DEA-Malmquist method to analyze the difference of tax output efficiency and tax capacity among the four types of financial enterprises in seven sample cities in China under the ＂replace from Business Tax to VAT＂. The study finds that the tax output efficiency varies among different types of financial enterprises, and in the short term, the ＂replace from Business Tax to VAT＂ has not significantly improved the tax capacity of financial enterprises. Based on this, we should deepen the reform of marketization and ＂ delegation, management and services＂, and improve the incentive and restraint mechanisms for taxation evaluation of financial companies that rely on third-party information.
作者
邵学峰
刘丽
赵志琦
SHAO Xue-feng;LIU Li;ZHAO Zhi-qi(Center for China State-owned Economic Research,Jilin University,Changchun 130012,China;School of Economics,Jilin University,Changchun 130012,China;2.School of Economics,Jilin University,Changchun 130012,China)
出处
《经济体制改革》
CSSCI
北大核心
2018年第4期146-153,共8页
Reform of Economic System
基金
吉林大学“985工程”哲学社会科学创新基地项目“中国国有经济改革与发展”(201112)、教育部人文社会科学重点研究基地重大项目“中国国有自然资源合理开发利用和完善监管体制研究”(14JJD790037)、吉林省科技厅软科学招标项目“东北三省老工业基地城市外延性扩张与区域经济增长实证研究”(20180418003FG)、政府委托项目“哈尔滨市金融大企业税收贡献与纳税风险研究”、企事业单位委托项目“绿色税收与企业激励研究”(2016[563])的资助.
关键词
金融企业
税收产出效率
纳税能力差异
营改增
financial industry
efficiency of tax output
tax capacity
replace from Business Tax to VAT
