小微企业减税政策的分配效应——基于企业和职工双重视角的评估

Distributive Effect of Tax Reduction Policy for Small and Micro Enterprises:Assessment from the Dual Perspectives of Enterprises and Employees

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摘要本文基于小微企业所得税减半征收政策,利用全国税收调查数据和群聚分析方法,系统考察了所得税优惠对小微企业利润及职工收益的双重影响,并探究双方在减税政策中的获益比例,以期能在客观评估减税政策实施效果的基础上为未来政策的进一步落实优化提供有益参考。研究结果表明,所得税减半征收政策既能够通过减轻小微企业税收负担改善其经营状况,还可以刺激企业扩大用工规模并提高职工薪酬待遇。进一步分析发现,减税政策能够通过提高企业产出及投资水平,实现企业自身和职工从减税中的双重获益。此外,理论模型估计表明,所得税减半征收政策让企业和职工双方均从中受益,且两者获益比例大致均等。 Based on the policy of halving the income tax of small and micro enterprises,this pa-per makes use of national tax survey data and the bunching analysis method to systematically in-vestigate the dual impact of income tax preference on corporate profits and employees'earnings and explore the proportion of benefits from the tax reduction policy for both sides.This paper at-tempts to provide useful reference for the optimization of future policies based on objectively eval-uating the effect of tax reduction policies.The results show that the policy of halving income tax not only improves the business conditions of small and micro enterprises by reducing their tax burden but also stimulates enterprises to expand the scale of employment and improve the salaries of employees.Further analysis shows that the tax reduction policy achieves benefits for both en-terprises and their employees by improving the output and investment level of enterprises.Fur-thermore,theoretical model estimations indicate that the policy of halving the income tax benefits both enterprises and employees,and the proportion of benefits gained by both sides is roughly equal.

作者张妍彦李秀华 Zhang Yanyan;Li Xiuhua(School of Economics,Dongbei University of Finance and Economics;School of Public Finance and Taxation,Dongbei University of Finance and Economics)

机构地区东北财经大学经济学院东北财经大学财政税务学院

出处《经济科学》北大核心 2025年第3期110-127,共18页 Economic Science

基金国家社会科学基金重大项目“统筹推进教育、科技、人才高质量发展的财税政策体系研究”(项目编号:23&ZD062) 国家自然科学基金面上项目“小微企业纾困解难减税政策:效果评估、政策协同与优化设计”(项目编号:72373017) 国家自然科学基金青年项目“税收政策复杂性与企业认知决策--基于‘双重限额’税收政策的研究”(项目编号:72403032)的阶段性成果。

关键词小微企业减税利润率就业水平薪酬待遇分配效应 tax reduction for small and micro enterprises profit rates employment level wage level distributive effect

分类号 F812.42 [经济管理—财政学]

作者简介张妍彦,东北财经大学经济学院,E-mail:zhangyy20160909@163.com;通信作者:李秀华,东北财经大学财政税务学院,E-mail:lixiuhua456@163.com。