摘要
在国家把就业问题放在“六稳”、“六保”工作之首的背景下,国家出台了一系列针对小微企业的税收优惠措施,但减税是否能真正促进小微企业吸纳就业?基于中国小微企业调查数据库(CMES)构建实证模型,分析小微企业税收负担对于其吸纳就业能力的影响,实证结果表明小微企业税收负担与其吸纳就业能力具有显著的负相关关系,并基于企业规模、企业行业进行异质性分析,结果表明减税对于规模相对较大的小微企业与处于第二产业的小微企业的就业效应更为明显。文章对以减税促进小微企业吸纳就业提出了相应的政策建议。
Under the background that the country puts the employment problem at the top of the"six stability"and"six guarantees"work,the country has issued a series of preferential tax measures for small and micro enterprises,but can tax reduction really promote small and micro enterprises to absorb employment?Based on China Small and Micro Enterprise Survey Database(CMES),this paper builds an empirical model to analyze the influence of tax burden on employment absorption capacity of small and micro enterprises.The empirical results show that there is a significant negative correlation between tax burden of small and micro enterprises and their employment absorption capacity.Based on the heterogeneity analysis of enterprise scale and industry,the results show that the employment effect of tax reduction is more obvious for relatively large small and micro enterprises and small and micro enterprises in the secondary industry.Finally,the paper puts forward corresponding policy suggestions to promote employment absorption of small and micro enterprises by tax reduction.
作者
李光龙
刘秋晨
LI Guang-long;LIU Qiu-chen(School of Economics,Anhui University,Hefei 230000,China)
出处
《兰州交通大学学报》
CAS
2022年第2期149-157,共9页
Journal of Lanzhou Jiaotong University
关键词
税收负担
减税
小微企业
就业
tax burden
tax reduction
small and micro enterprises
employment
作者简介
李光龙(1961-),男,河南罗山人,博士,教授,博士生导师,主要研究方向为财税政策与税制改革、政府间财政关系等.E-mail:liguanglong@ahu.edu.cn.
