增值税减税对生活性服务业企业全要素生产率的影响——基于A股上市公司数据的实证分析  

The Effect of VAT Reduction on the Total Factor Productivity of Enterprises in Life Services Industry:An Empirical Analysis Using Data from A-share Listed Companies

作　　者：胡志勇[1] 郝一凡 HU Zhiyong;HAO Yifan(Jimei University,Xiamen 361201,China)

机构地区：[1]集美大学财经学院,福建厦门361201

出　　处：《金陵科技学院学报（社会科学版）》2024年第2期12-20,共9页Journal of Jinling Institute of Technology(Social Sciences Edition)

摘　　要：提高企业全要素生产率是增强生活性服务业竞争力的关键所在。作为宏观调控手段,税收政策对全要素生产率的影响一直备受关注。基于生活性服务业A股上市公司2015—2022年的数据,考察增值税减税对生活性服务业企业全要素生产率的影响。研究发现,增值税减税能够提高生活性服务业企业全要素生产率,且能通过缓解融资约束和增加人力资本两条途径促进企业全要素生产率的提高。基于此,提出以下建议:扩大增值税减税政策适用范围,增强政策普惠性;拓宽企业融资渠道,缓解企业融资困境;增加企业人力资本投入,提高人力资源质量;优化增值税减税政策设计,采取差异化政策。Improving the total factor productivity of enterprises is the key to enhancing the competitiveness of the life services industry.As a means for the government to perform the macro-control function,the impact of tax policy on total factor productivity has always been concerned.This article examines the effect of value-added tax(VAT)reduction on the total factor productivity of enterprises in the life services industry,using data from A-share listed companies from 2015 to 2022.It is found that VAT reduction can improve the total factor productivity of life services enterprises,and contribute to the increase of total factor productivity through two ways:alleviating financing constraints and increasing human capital.Based on this,countermeasures and suggestions are put forward from the aspects of expanding the application scope of the VAT tax reduction policy and enhancing its inclusiveness;broadening the financing channels for enterprises and alleviating their financing difficulties;increasing the investment in human capital of enterprises and improving the quality of human resources;and optimizing the design of the VAT tax reduction policy and adopting differentiated policies.

关 键 词：增值税减税 企业全要素生产率 生活性服务业 融资约束 人力资本 

分 类 号：F810.4[经济管理—财政学] F270.3