摘要
从财政可持续的视角来看,当前中国进行大规模减税降费及出台更多税收优惠政策的空间已然有限。因此,识别税收营商环境优化的作用效果具有重要的研究价值。本文基于2014—2020年全国税收调查数据,以税收“放管服”改革为准自然实验,综合考察了税收营商环境优化对小微企业发展的作用效果。研究发现,税收营商环境优化在短期内可显著降低小微企业经营成本并提升其盈利能力,但长期促进作用趋于弱化。拓展分析结果表明,税收营商环境优化对小微企业盈利能力的助推作用具有供应链传导效应。此外,本文还发现与小微企业相关度较高的减税及税收优惠政策和税收营商环境优化产生了协同效应,但增值税留抵退税政策、研发费用加计扣除政策等门槛相对较高的税收优惠政策,以及财政补贴政策与税收营商环境优化尚未实现政策协同。本文拓宽了小微企业发展影响因素的研究范畴,为进一步深化税收“放管服”改革,打造更高质量的税收营商环境提供了经验证据。
Micro and Small Enterprises(MSEs),which are numerous and widely distributed across China,play a crucial role in stabilizing economic growth,boosting employment,and improving people's livelihoods.However,from the perspective of fiscal sustainability,it is not currently feasible to introduce large-scale,broad-based tax cuts or additional preferential tax policies to ease MSEs’operational difficulties.In contrast,enhancing the business environment offers a more viable pathway.As a key component of the business environment,the tax administration system plays a significant role in stabilizing expectations and boosting market confidence.This study finds that optimizing the tax administration environment significantly reduces operating costs and enhances the profitability of MSEs in the short term,but the positive effects tend to diminish over the longer term.This weakening can be attributed to two factors.On the policy supply side,the incentive to optimize the tax administration environment in MSEs has been diminished by the gradual return to regular enforcement of the tax authorities,the stricter effort of tax collection and administration,as well as the overlap of other fiscal and tax policies.On the policy response side,many MSEs have failed to convert the short-term policy benefit into long-term investments in capacity building,R&D and innovation,or employment expansion.Next,the region-industry analysis implies that this effect is stronger for the service sector and in regions with high fiscal pressure or good commercial credit.At the enterprise level,the effect is stronger among firms with weaker bargaining power,those located in non-free trade zones,and those not focused on technology-intensive activities.Furthermore,extended analysis indicates that the improvements in the tax administration environment generate supply chain spillover effects,enhancing the profitability of MSEs.Additionally,this study finds that tax reduction policies and preferential tax policies for MSEs synergize with the optimization of the tax administration environment.However,policies with higher eligibility thresholds,such as the value-added tax(VAT)credit refunds and the R&D expense additional deductions,have not yet achieved effective policy coordination with the optimized tax administration.This study makes several key contributions.First,it broadens the past horizon and deeply reveals the important role of tax administration optimization in the economy through the lens of MSEs,a large and economically significant group.Second,it enriches the literature on the tax administration environment.It finds that the tax environment optimization reduces operating costs and increases profits for MSEs in the short term,but this effect weakens over the longer term.Then it explains the findings from the dual perspectives of tax authorities(policy supply side)and MSEs(policy response side),providing ideas for continuous optimization in the future.Meanwhile,the region-industry-enterprise heterogeneity analysis indicates the differences in how the optimization affects enterprise profitability,which helps policymakers implement more targeted policies.Third,this study further analyzes how tax administration optimization affects the business behavior of upstream and downstream enterprises through the supply chain and reveals the supply chain spillover effects of policies.Last but not least,this study combines the institutional elements that directly account for operating costs of MSEs(such as tax reductions,tax preferences,and fiscal subsidies)with tax administration optimization as a distinct"soft environment."It then examines the synergy between different fiscal and tax policies and the optimization,providing a basis for designing more systematic and comprehensive fiscal and tax support policies.
作者
谷成
史心旭
GU Cheng;SHI Xinxu(Dongbei University of Finance and Economics,116025)
出处
《财贸经济》
北大核心
2026年第1期19-39,共21页
Finance & Trade Economics
基金
国家社会科学基金重大项目“推动全国统一大市场建设的财税体制改革研究”(24&ZD066)
中国财政学会委托课题“扩围提质实施‘两新’的财政政策研究”(25BT2J02)。
关键词
“放管服”改革
小微企业
经营成本
供应链传导
政策协同
Reform to Streamline Administration and DelegatePower
Improve Regulation
and Upgrade Services
Micro and Small Enterprises
Operating Costs
Supply Chain Spillover
Policy Synergy
