小微企业减税难减负现象及其原因探究  

Why Tax Reduction Policies Cannot Mitigate the Small and Micro Enterprises'Financial Burden

作　　者：尹恒[1] 马凯莉 YIN Heng;MA Kaili(Renmin University of China,Beijing,China)

机构地区：[1]中国人民大学国家发展与战略研究院,100872 [2]中国人民大学财政金融学院,100872

出　　处：《经济学动态》2024年第6期81-96,共16页Economic Perspectives

基　　金：国家自然科学基金项目“中国劳动收入份额演变的新趋势及驱动力研究:基于企业行为的微观视角”(72173131);中国人民大学科学研究基金重大项目“税收效率和减税降费效应研究:异质企业的视角”(2020030014)。

摘　　要：本文以2009年实施的小微企业增值税减税为政策冲击,构建双重差分模型探究小微企业的减税效果。研究发现:存在减税难减负现象,即小微企业增值税减税能够有效减轻其流转税税负,但与之相伴随的是所得税税负和社保费用负担同步加重。综合结果是小微企业的总税费负担并没有显著变化,从而导致其减税获得感不明显。减税难减负的原因在于减税引起财政压力和存在征管空间:地方政府因减税导致的财政压力加大,会利用存在的企业所得税和社保费用征管空间,加强征管力度,导致企业所得税税负和社保费负担增加。财政压力和征管空间越大,企业所得税税负和社保费负担增加越明显。本文的研究能够为改善减税效果、进一步完善小微企业减税减负政策提供重要的决策参考。Small and micro enterprises are an important force in China's economic development and play an irreplaceable role in stabilizing market entities,ensuring employment,promoting the growth of the national economy,and advancing technological innovation.In recent years,the Chinese government has implemented a lot of value-added tax reduction policies for small and micro enterprises to support their development.However,there are many media reports on the little effect of tax reductions,and the still heavy taxes and fees burden of small and micro enterprises.Is there a common phenomenon of the difficulty in reducing taxes and fees burden for small and micro enterprises?What are the reasons behind it?Answering these questions is of great significance for reducing the tax burden of small and micro enterprises,deepening the reform of the fiscal and taxation system,and promoting the high-quality economic development of China.Using the national tax survey data from 2007 to 201l,this paper takes the policy of uniformly adjusting the two VAT rates of 6%and 4%for small-scale taxpayers to 3%in 2009 as a quasi-natural experiment,and constructs a differencein-differences(DID)model to explore the tax reduction effect for small and micro enterprises.This paper finds that tax reductions are difficult to reduce the total taxes and fees burden,that is,the VAT reduction policy of small and micro enterprises can effectively reduce their turnover tax burden,but the income tax burden and the social security fee burden of small and micro enterprises increase simultaneously.The comprehensive effect of the VAT reduction policy for small and micro enterprises is that their total taxes and fees burden have not changed significantly.As a result,small and micro enterprises'sense of tax reductions is not obvious.The reason for the difficulty in reducing taxes and fees burden lies in that VAT is a shared tax between the central and local governments,and the implementation of the VAT reduction policy increases the financial pressure faced by local g

关 键 词：小微企业 增值税减税 总税费负担 财政压力 征管空间 

分 类 号：F812.42[经济管理—财政学] F276.3