Research On Tax Collection And Management Efficiency Of China's Enterprise Income Tax And Its Influencing Factors

In recent years,China has made many "big moves" on the overall tax collection system.As for the reforms of enterprise income tax,they involve the reform of new enterprise standard,the adjustment of tax rate,the reform of tax collection and management mode and of scope of tax collection and management.Under this background,it is necessary for scholars to have an accurate measurement of the efficiency value of tax collection and management of China's enterprise income tax,which can evaluate the effectiveness of the reform of tax collection system on one hand and provide valid evidences to help to evaluate the effectiveness of China's enterprise income tax based on time and space.If its influencing factors are carefully studied,it will provide references and guidances about the deficits of China's enterprise income tax,the methods of improving them and its optimization and reform.Based on the panel data of 28 provinces in China from 2007 to 2016,this paper selects a stochastic frontier analysis model and it accurately and objectively evaluates the efficiency of tax collection and management of China's enterprise income tax.Then,the main influencing factors of the tax collection and management efficiency of enterprise income tax are deeply studied and analyzed.Inclusions are drawn as follows: first,the tax collection and management efficiency of enterprise income tax in each region increases year by year over time,showing a steady upward trend.However,there is a big difference in the efficiency value of corporate income tax collection and management in different regions,showing an unbalanced trend.The levels of tax collection and management of enterprise income tax in central and western China still need great improvements;second,from 2007 to 2016,the three provinces(autonomous regions and municipalities directly under the central government)with the highest average efficiency of tax collection and management are Tianjin,Guangdong and Shanxi,respectively,with the first two from the eastern part of China and the last one from the central part of China.By contrast,the three provinces with the lowest average efficiency of collecting and managing corporate income taxes are all from the central and western regions;thirdly,the regression results of influencing factors show that the increase of the number of tax staff will lead to the decrease of the efficiency of tax collection and management of enterpriseincome tax,and the per capita income of residents also has a negative impact on the efficiency of tax collection and management.The proportion of enterprise income tax revenue in total revenue,the scale of enterprise,the number of tax collection and management staff per capita,and the level of economic openness all have positive impacts on the tax collection and management efficiency of tax authorities.Finally,some suggestions are put forward.In order to improve the effectiveness of tax collection and management of China's enterprise income tax,the government should improve the structure of tax staff,strengthen tax source management,streamline tax institutions and integrate tax collection and management resources,enhance the informatization level of tax collection and management and strengthen tax assessment.