中文摘要：

＂营改增＂全面实施后,国、地税征管资源呈现出非均衡分配状况,国家提出国、地税采取合作不合并的征管模式,合作途径的有效选择是当前征管模式下征管效率提升的关键。本文基于拓展的四阶段DEA-Malmquist指数模型,利用2008—2014年省际数据,对我国国、地税征管效率及其内部影响因素进行评价比较分析,并运用面板数据模型检验了外部环境因素对国、地税征管效率的影响效应。研究结果表明：国、地税征管效率平均都处于无效率区间,地税效率高于国税,但国、地税征管效率增速均处于递增改善状态,地税效率平均增速略快于国税;规模技术因素是推动国、地税征管效率改善的重要因素,规模效率、纯技术效率和纯技术进步因素呈现出区域差异化影响;对国、地税征管效率增速影响因素分析发现,税收分权对国、地税产生异化效应,机构征管范围和城镇化对国、地税产生负效应,人员征管范围和经济发展规模则产生了正效应。因此建议以税收征管技术合作为基础,实现国、地税深度合作。

英文摘要：

After replacing business tax with VAT was fully implemented,state and local tax collection resources showed uneven distribution,Chinese government proposed the collection mode of state and local cooperation without consolidation,Then the effective choice of cooperative mode is the key to the improvement of the collection efficiency of the current mode. The paper evaluates and compares state and local tax collection efficiency and Influence based on the extended quartering DEA-Malmquist index model by using provincial data from 2008 to 2014,and uses the panel data to examine the effect of external environmental factors on tax collection efficiency. The results show： state,local tax collection efficiency is in an inefficient range,the former＇s efficiency is lower,but state and local tax collection efficiency is in an incremental improvement state,efficiency growth of Local tax is slightly faster; scale technology is an important factor to promote state,local tax collection efficiency,and scale efficiency,pure technical efficiency and pure technical progress factors show regional differences; we also find tax decentralization generate the alienation of effect between state and local tax,the institution collection scope and the urbanization factors produce a negative effect. However,the staff collection scope and economic development factors have a positive effect. We consider tax collection technology cooperation is a foundation to achieve state and local the depth of cooperation.