中国税收营商环境对出口产品质量的影响研究  

A study on the impact of China's tax business environment on export product quality

作　　者：方雨晴 何慕培 程家玥 Fang Yuqing;He Mupei;Cheng Jiayue(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)

机构地区：[1]南京财经大学,江苏南京210023

出　　处：《市场周刊》2024年第7期91-96,共6页Market Weekly

基　　金：江苏省高等学校大学生创新创业训练计划项目“财税金融齐发力,惠企纾困促发展:财税金融协同体系下营商环境的优化路径研究——以江浙地区为例”(项目编号:202310327054Z),项目负责人:方雨晴、何慕培,指导老师:唐保庆、余永泽。

摘　　要：一个地区营商环境的优劣影响着当地经济发展、财政税收、社会就业等多个方面。现有的文献关于营商环境的研究较为丰富,而专门研究税收营商环境的并不多见。文章通过分析营商环境评价指标,同时结合世界银行设计的税收营商环境指标体系对总体税费负担、纳税次数、企业纳税所需时间和报税后指数等多项子指标,克服以往指标体系存在的片面性和主观性等不足,综合分析税收营商环境对企业出口产品质量的影响传导机制。The advantages and disadvantages of a region's business environment affect the local economic development,financial taxation,social employment and other aspects.Existing literature on business environment is rich in research,but there are not many special studies on business environment for taxation.The article analyzes the evaluation indexes of business environment,and combining the World Bank's tax business environment index system with a number of sub-indicators,such as the overall tax burden,the number of tax payments,the time needed for enterprises to pay taxes,and the index after filing tax returns,we can overcome the shortcomings of the previous index system such as one-sidedness and subjectivity,and comprehensively analyze the transmission mechanism of the impact of the tax business environment on the quality of enterprises'export products.

关 键 词：税收营商环境 出口产品质量 纳税 企业成本 市场主体 

分 类 号：F741[经济管理—国际贸易]