摘要
减税降费是不断深化供给侧结构性改革、促进经济高质量发展的重要举措。本文基于2012—2020年我国239个城市的面板数据,实证分析减税降费对创业的影响效应,重点研究市场主体预期、财政压力发挥的中介作用,同时将营商环境这一调节因素引入分析框架。研究发现:一系列减税降费措施确实可以提升各地区创业水平,具体表现为新设市场主体数量的增加;大规模的减税降费稳定了市场主体预期,并对创业活力产生积极影响,但是政策频繁调整会削弱预期进而影响创业活力,而且减税降费举措加大本地的财政压力,也会削弱其对创业活动产生的积极影响;引入营商环境之后发现,营商环境优化可调节减税降费对创业的直接影响和间接影响。
Tax and fee cuts are important measures to continuously deepen supply-side structural reform and promote high-quality economic development.Based on the panel data of 239 cities in China from 2012 to 2020,this paper empirically analyzes the impact of tax and fee reduction on entrepreneurship,focusing on the intermediary role of enterprise expectations and financial pressure,and introducing the adjustment factor of business environment into the analysis framework.The study found that:A series of tax and fee reduction measures can indeed improve the increase in the number of new enterprises.Large-scale tax and fee cuts have stabilized corporate expectations and have a positive impact on entrepreneurial vitality;However,frequent policy adjustments will weaken expectations and then affect entrepreneurial vitality;Moreover,tax and fee reduction measures will increase local financial pressure and also weaken the positive impact on entrepreneurial activities.The optimization of the business environment can adjust the direct and indirect impact of tax and fee reduction on entrepreneurship.
作者
梁季
吕慧
郭宝棋
Liang Ji;Lv Hui;Guo Baoqi
出处
《财政研究》
CSSCI
北大核心
2022年第12期57-74,共18页
Public Finance Research
关键词
减税降费
营商环境
创业
市场主体预期
有调节的中介效应
Tax and Fee Reduction
Business Environment
Entrepreneurship
Business Expectations
Regulatory Intermediary Effect
作者简介
梁季,中国财政科学研究院公共收入研究中心研究员、博士生导师,电子邮箱:liangji99@126.com;通讯作者:吕慧,中国财政科学研究院博士研究生,电子邮箱:lvhui1993@163.com;郭宝棋,中国财政科学研究院博士研究生,电子邮箱:18463585717@163.com。
