摘要
近年来,政府出台了一系列减税降费政策以应对经济下行压力等问题带来的挑战。减税降费政策对经济发展起到促进作用,而其促进机制值得深入研究。本文以2015年—2020年注册地在陕西省的51家A股上市公司为研究样本,从微观角度研究各企业综合税收负担率的变化对其所在地区人均财政收入的影响。研究表明,在短期内减税降费政策实施降低综合税收负担率,进而对其所在地区的人均财政收入有明显减少作用,但从长期看会增加其所在地区的人均财政收入。为提高区域财政收入、降低企业税收负担,需要从政策制定、政策执行、政策宣传与认知三个层面进一步实施结构性减税降费政策。
In recent years, the government has issued a series of tax and fee reduction policies to meet the challenges brought by the downward pressure on the economy and other issues. The policy of tax reduction and fee reduction plays a role in promoting economic development, and its promotion mechanism is worthy of in-depth study. Taking 51 Ashare listed companies registered in Shaanxi Province from 2015 to 2020 as the research sample, this paper studies the impact of the change of comprehensive tax burden rate of enterprises on the per capita financial income of their regions from a micro perspective. The research shows that in the short term, the implementation of the tax reduction and fee reduction policy will reduce the comprehensive tax burden rate, which will significantly reduce the per capita fiscal income of the region, but in the long run, it will increase the per capita fiscal income of the region. In order to increase regional fiscal revenue and reduce the tax burden of enterprises, it is necessary to further implement the structural tax reduction and fee reduction policy from three aspects: policy formulation, policy implementation, policy publicity and cognition.
作者
刘蕊
侯志峰
LIU Rui;Hou Zhifeng(School of Finance,Taxation and Public Administration,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《西部金融》
2022年第8期36-41,45,共7页
West China Finance
基金
甘肃脱贫攻坚兜底保障政策质量评估与优化研究(2019B-089),甘肃省软科学计划研究项目,2020
关键词
减税降费
减税效应
税收负担
tax reduction and fee reduction
Tax reduction effect
Multiple regression analysis model
作者简介
刘蕊(1995.12-),女,陕西咸阳人,研究生,现供职于兰州财经大学财税与公共管理学院;侯志峰(1983-),男,甘肃陇西人,副教授,博士,现供职于兰州财经大学财税与公共管理学院。
