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在全面推开营业税改征增值税下,为客观量化研究我国国内增值税税收收入能力及税收努力状况,本文借鉴该领域国际先进理论和经验做法,立足税收管理现状和信息化技术资源优势,利用某省国税局2006-2014年度经济税收数据,建立随机边界模型研究国内增值税税收收入能力和税收努力,结果发现国内增值税税收收入能力的平均增速与同期GDP平均增速保持同步,略低于实际税收平均增速;国内增值税税收努力总体上逐年提高,并呈现高位微幅波动。
In order to objectively quantify China’s domestic tax revenue collection ability and tax revenue status under the full promotion of the business tax reform and levy of value-added tax, this article draws on the international advanced theory and experience in this field. Based on the status quo of tax administration and the advantages of information technology resources, The results show that the average growth rate of domestic VAT revenue and income is in line with the average growth rate of GDP during the same period, which is slightly lower than the average tax rate The actual average tax revenue growth; domestic VAT tax efforts generally increased year by year, and showed high volatility.