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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 panel data of 30 provinces from 1997 to 2007, this paper uses the SFA-Malmquist method, which combines the non-parametric Malmquist index model and the parametric stochastic frontier function model, to quantitatively study the spatio-temporal characteristics of China’s tax revenue growth mode. The results show that: (1) China’s tax revenue growth has obvious stage characteristics. From 1997 to 2002, China’s tax revenue growth mode is a kind of extensive growth mode, while from 2002 to 2007, it shows intensive growth. The Golden Tax Project (2) The technical efficiency of tax collection and administration in different regions of our country differed greatly from 1997 to 2007, while the convergence analysis showed that the technical efficiency of tax collection and administration in different regions of China diverged.