税收营商环境优化的稳就业效应——基于税收“放管服”改革的准自然实验  

Employment Stabilization Effect of Optimizing the Tax Business Environment——A Quasi-Natural Experiment Based on the Tax“Decentralization,Regulation and Service”Reform

作　　者：薛钢[1] 董睿 Xue Gang;Dong Rui

机构地区：[1]中南财经政法大学财政税务学院、收入分配与现代财政学科创新引智基地 [2]中南财经政法大学财政税务学院

出　　处：《财政研究》2023年第6期81-95,共15页Public Finance Research

基　　金：国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(18ZDA099);中南财经政法大学中央高校基本科研业务费专项中研究生科研创新平台项目“双碳战略下碳税征收的经济效应及补偿机制研究——基于CGE模型的测算”。

摘　　要：就业是最基本的民生,作为国家治理中的基础性、支柱性和保障性力量,税收也应该充分发挥稳就业的基本功能。本文以2017年和2018年国家税务总局开展的优化税收营商环境试点改革为准自然实验,选取2011—2021年A股上市公司相关数据,运用多期双重差分(DID)的方法,检验了税收营商环境优化对就业的实际影响。实证结果表明:税收营商环境的优化能够通过降低制度性交易成本、提升企业家精神与优化税收征管方式三个机制,显著提高就业的数量和质量,从而为持续优化税收营商环境以促进实现稳就业的宏观经济目标提供了经验支持。Employment is the most basic livelihood of the people.As the basic,pillar and guarantee force in national governance,taxation should also give full play to the basic function of stabilizing employment.This paper takes the pilot reform of optimizing the tax business environment carried out by the State Administration of Taxation in 2017 and 2018 as the natural experiment,selects the relevant data of A-share listed companies from 2011 to 2021,and uses the multi-period Difference-in-Difference(DID)method to test the actual impact of optimizing the tax business environment on employment.The empirical results show that the optimization of the tax business environment can significantly improve the quantity and quality of employment through the three mechanisms of reducing institutional transaction costs,enhancing entrepreneurship,and optimizing tax collection and management methods,so as to provide empirical support for the continuous optimization of the tax business environment to promote the realization of the macroeconomic goal of stable employment.

关 键 词：税收营商环境 “放管服” 稳就业 双重差分 

分 类 号：F812[经济管理—财政学]