Research On Tax Collection Efficiency Of National Tax In Yunnan Province-Based On DEA-Tobit Model

After the tax-sharing reform carried out in 1994,the scale of state tax revenues continued to grow.With the increase of tax revenue,the problems brought about by the unreasonable management methods in the collection and management process are gradually highlighted.Therefore,the efficiency issues in the tax collection and management process are increasingly concerned by experts,scholars,and the public.The State Administration of Taxation,as the collection unit of the central tax revenue,is responsible for the vast majority of state tax revenues.Therefore,the improvement of the efficiency of tax collection and management of state taxation is of great significance to the improvement of the overall efficiency of national tax collection and management.Therefore,this article takes Yunnan Province's under-developed provinces Yunnan Provincial Taxation System as the research object,and based on the relevant data from2006 to 2015,empirically analyzes the differences in efficiency and the influencing factors of each city in Yunnan Province.The main contents include the following sections:First,the three-phase DEA model is used to measure the tax collection and management efficiency of the state taxation system in each city in Yunnan Province.First,the amount of tax personnel,operating surplus,added value of the secondary industry,and added value of the tertiary industry are taken as inputs.Tax revenue is used as an output to measure the tax collection and management efficiency of the national tax in Yunnan.The per capita GDP,total import,export,and population density are taken as the environmental variable,and the impact of management inefficiency,environmental factors and statistical noise on the tax collection and management efficiency calculation results is eliminated.Finally,the adjusted input and output variables are used to measure the tax collection and management efficiency of the Yunnan national tax.The calculation results show that the technical efficiency of the third stage is slightly lower than that of the first stage after the adjustment.The measured technical efficiencies from large to small are Yuxi,Qujing,Kunming,Honghe,Zhaotong,Chuxiong,Dali,Baoshan,Linyi,Dehong,Lijiang,Puzhou and Wenshan.Xishuangbanna,Nujiang and Diqing.Second,build a tobit model and use Yunnan Province's tax revenue collection and management efficiency as a dependent variable,number of tax personnel,operatingsurplus,value added in the second industry,value added in the tertiary industry,per capita GDP,total regional import and export volume,regional population density,taxation The ratio of undergraduate and above,tax personnel,and population are taken as independent variables to analyze the influencing factors of tax collection and management efficiency of Yunnan Province.The empirical results show that the number of tax personnel,operating surplus,and per capita GDP are negatively related to the efficiency of tax collection and management.The value added in the secondary industry,the total import and export volume in the region,the population density in the region,and the proportion of population and tax personnel are positively related to the efficiency of tax collection and management.Third,according to the empirical analysis of the previous article,combined with the qualitative considerations of the taxation process and issues in China,we propose the policy recommendations for improving the national taxation of Yunnan Province and the tax collection and management efficiency of China's taxation system.This article believes that improving the efficiency of tax collection and management requires optimizing the structure of taxation organizations;improving the quality of tax collection and management personnel;strengthening the management of tax sources and preventing the loss of tax revenues.