降费政策有效性评估:来自中国私营企业的证据  

Evaluating the Effectiveness of Fee Cuts:Evidence from Private Enterprises in China

作　　者：彭飞[1] 毛德凤 吕鹏[3] PENG Fei;MAO Defeng;Lyu Peng(Hefei University of Technology,Hefei,China;Anhui University,Hefei,China;Chinese Academy of Social Sciences,Beijing,China)

机构地区：[1]合肥工业大学经济学院,230601 [2]安徽大学商学院,230601 [3]中国社会科学院社会学研究所,100732

出　　处：《经济学动态》2020年第8期54-69,共16页Economic Perspectives

基　　金：国家自然科学基金青年项目“新发展理念下我国企业升级的税制驱动和税制扭曲:基于营改增视角的理论与实证研究”(71803035);国家社会科学基金重大项目“新时代背景下我国经济发展质量动态评价及其政策协同研究”(18ZDA064)的阶段性研究成果。

摘　　要：新时代背景下,减税降费已成为推进供给侧结构性改革和经济高质量发展的重要手段,评估减税降费政策的实施效果具有重要意义。与既有研究普遍关注减税效果不同,本文以省级涉企收费目录清单制度落实为准自然实验,结合2006-2016年中国私营企业调查数据,首次评估了降费政策对企业非税费用负担的影响。研究发现:在考察期内,由于涉企收费目录清单制度普遍在中央和省级层面落实,同时受非税收入归属的影响,降费政策总体上未能显著降低企业非税费用负担;不同地区降费意愿存在显著差异,降费力度较大的地区,呈现显著的降费效应;在收费项目数量相同的情形下,地方国库收入归属比例高的地区,能够显著降低企业非税费用负担,这说明降费效果取决于降费任务与财政目标之间的矛盾能否实现统一。本文的研究表明,深入推进省级以下涉企收费目录清单制度有助于实现企业减负目标。In the new era,tax reduction and fee cuts are regarded as important tools for the supply-side structural reform and high-quality economic development.It is of great significance to evaluate the effect of tax and fee cuts policies.Existing studies generally pay close attention to the effect of tax reduction.Instead,based on the lists of directory of enterprise-related fees in different regions as a policy experiment and the survey data of Chinese private enterprises from 2006 to 2016,this paper uses the difference-in-difference method attempts to evaluate the impact of fee cuts on the non-tax expense burden of enterprises for the first time.This paper finds that the effect of fee cuts has not been able to significantly reduce fee expenses of enterprises,because the directory list is only implemented at the central and provincial levels and non-tax revenue is one part of local finance.However,the willingness to reduce fees differs across regions.The greater the fee cut is,the larger the negative effect on the government fees expenses is.Conditional on the number of fee items,the higher the proportion of local state treasury,the more effective fee cuts is.It shows that the effect of fee cuts hinges on the coordination between the task of reducing fees and the financial goal of local government.These findings indicate that promoting the policy of directory list of enterprise-related fees below the provincial level is conducive to achieve the goal of reducing the burden of enterprises.

关 键 词：降费政策 非税费用负担 规费支出 涉企收费目录清单 非税收入 

分 类 号：F276.5[经济管理—企业管理] F812.42[经济管理—国民经济]