减税降费政策的异质性研究——基于关键词频数统计的经验证据  

Heterogenicity of Tax Cut and Fee Reduction:An Empirical Evidence Based on Keyword Frequency Statistics

作　　者：吕久琴[1] 惠丰廷[2] LV Jiuqin;HUI Fengting(School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China;School of Economics and Management,Zhejiang University of Science and Technology,Hangzhou 310023,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018 [2]浙江科技学院经济与管理学院,浙江杭州310023

出　　处：《南京财经大学学报》2022年第4期33-43,共11页Journal of Nanjing University of Finance and Economics

基　　金：国家社会科学基金一般项目“逆全球化背景下中国制造业减税降费效应的综合评价及改进机制研究”(19BJY231)。

摘　　要：立足于制造业上市公司数据,使用关键词频数统计方法,量化2008—2017年305项中央针对制造业的减税降费政策,发现政策效果具有显著的异质性。异质性不仅体现在地区上,还体现在公司特征方面。地方政府效率较低、财政压力较大及欠发达地区的企业、管理能力较弱以及国有等企业都上交了相对较多的税费,减税降费能够显著地降低企业的税费。进一步的研究发现,降低的税费提升了这些企业短期的全要素生产率。该结论为实施更大规模减税降费提供了地域范围以及企业特征方面的数据支持,验证了减税降费对企业的治理作用,提供了共同富裕战略不断推进的经验证据。Based on publicly manufacturing enterprise data from 2008 to 2017,applying quantized keyword frequency statistics to calculate 305 policies issued by the State Council and different ministries,this paper finds that policy degree of tax cut and fee reduction appears significant heterogenicity.Heterogenicity of policy of tax cut and fee reduction reflectsnot only in areas differences,but also in enterprise characteristics.Enterprises in lower governmental efficiency area,higher financial pressure area,and underdeveloped areas,enterprises with weak management capacity,and state-owned enterprises all have handed in more tax or fee.Tax cut and fee reduction can significantly reduce the short-term tax burden of enterprises with lower administrative efficiency,great financial pressure and less developed areas.When enterprises have a weak management capacity or are of local state-owned feature,the policy of tax cut and fee reduction could reduce tax burden for next three years.Further research indicates that the reduced taxes and fees have improved the short-term total factor productivity of enterprises in areas with large financial pressure and state-owned enterprises with weak management ability,including local state-owned enterprises.The results provide data support in area range and company characteristics for enforcing large scale policy of tax cut and fee reduction,demonstrate the governance role of tax cut and fee reduction,and show the common prosperity strategy being realized gradually.

关 键 词：减税降费 异质性 行政效率 财政压力 企业管理能力 

分 类 号：F812.42[经济管理—财政学]