疫情冲击下财税扶持政策的有效性研究——基于政策类型与中小微企业经营状况的分析  

Research on the Effectiveness of Fiscal and Taxation Policy under the Impact of the Epidemic——Analysis Based on the Types of Policies and the Operating Conditions of Small and Medium-Sized Enterprises

作　　者：蔡伟贤[1] 吕函枰 沈小源 陈彦辰 Cai Weixian;Lv Hanping;Shen Xiaoyuan;Chen Yanchen

机构地区：[1]厦门大学经济学院 [2]中信银行福州分行

出　　处：《财政研究》2021年第9期71-84,共14页Public Finance Research

基　　金：国家社科基金一般项目“以人力资本提升推动农村民生建设研究”(批准号:18BJY052)。

摘　　要：本文首先系统梳理了疫情期间中国财税扶持政策的类型、内容及其有效性。然后根据中国企业创新创业调查数据(ESIEC),采用固定效应模型、倾向得分匹配及工具变量等方法,对疫情冲击下我国财税扶持政策对中小微企业生存状况的影响进行实证检验。结果显示,税收优惠政策和稳岗政策分别使企业正常经营的概率显著提高约4.6和3.9个百分点,而金融支持和租金减免的政策效应不显著。该结论通过了一系列稳健性检验,且进一步分析表明政策效应主要集中在劳动密集型企业。本文从持续稳定实施税收优惠政策、创新中小微企业金融支持、创造良好营商环境等方面提出相应政策建议。This article systematically sorts out the types and effectiveness of fiscal and taxation support policies(FTP)in China during the coronavirus epidemic.According to the Chinese Enterprise Innovation and Entrepreneurship Survey Data(ESIEC),this article tests the impact of FTP on the small and medium-sized enterprises during the epidemic.The results show that tax incentives and job stabilization policies significantly increase the probability of normal business operations by approximately 4.6%and 3.9%,respectively,while the effects of financial support and rent reduction policies are not significant.A series of robustness tests support this conclusion,and further analysis shows that the policy effects are mainly concentrated in labor-intensive enterprises.In the end,this article proposes corresponding policy recommendations.

关 键 词：疫情冲击 中小微企业 财税扶持政策 政策评估 

分 类 号：F812[经济管理—财政学]