“减税降费”背景下欠发达地区小微企业信贷可得性影响因素研究——以庆阳市为例  

Research on Influencing Factors of Credit Availability of Small and Micro Enterprises in Underdeveloped Areas Under the Background of“Tax Reduction and Fee Reduction”:A Case Study of Qingyang City

作　　者：课题组 张海应[2] 贺志明 孟小丽 刘惠 唐文荣 李永强 Research Group

机构地区：[1]不详 [2]中国人民银行庆阳市中心支行

出　　处：《西部金融》2020年第1期82-91,共10页West China Finance

摘　　要：近年来,为激发微观主体活力,党中央、国务院部署实施了一系列力度大、范围广的减税降费政策措施。为厘清"减税降费"政策对小微企业发展特别是信贷可得的作用,本文基于对欠发达地区庆阳市小微企业的实地调查,以减税降费政策为背景构建Probit模型,探讨"减税降费"对欠发达地区小微企业信贷可得性的影响,并分析政策背景下影响小微企业信贷可得性的主要因素,据此对欠发达地区小微企业提升信贷可得性提出建议。In recent years,in order to stimulate the vitality of micro-subjects,the CPC central committee and the state council have deployed and implemented a series of powerful and wide-ranging tax reduction and fee reduction policies and measures.In order to find out the role of the“Tax reduction and fee reduction”policy for the development of small and micro enterprises,especially the availability of credit,Based on a field survey of small and micro enterprises in Qingyang City and underdeveloped regions,this paper builds a Probit model in the context of tax reduction and exemption policies,and discusses the impact of"tax reductions"on taxes and fees.The credit situation of small and micro enterprises in underdeveloped areas is analyzed,and the main factors affecting the credit situation of small and micro enterprises under the policy background are analyzed.Then,suggestions were made to improve the credit availability of SMEs in less developed areas.

关 键 词：小微企业 信贷可得性 减税降费 欠发达地区 

分 类 号：F790.15[经济管理—产业经济]