营商环境、交易费用与小微企业生存  

Business Environment,Transaction Costs and Survival of Micro and Small Enterprises

作　　者：林超 刘盛宇 尹恒[3] Lin Chao;Liu Shengyu;Yin Heng

机构地区：[1]中国人民大学财政金融学院 [2]广东财经大学金融学院 [3]中国人民大学国家发展与战略研究院,北京市海淀区100872

出　　处：《世界经济》2024年第9期183-207,共25页The Journal of World Economy

基　　金：国家自然科学基金项目(72173131、71873132);广东省基础与应用基础研究基金(2019A1515010773)的资助。

摘　　要：优化营商环境、降低交易费用是减轻市场主体负担、激发市场活力的重要举措。本文基于2009-2016年全国税收调查与工商信息匹配数据,以小微企业所得税优惠备案制改革为准自然实验,利用双重差分法研究优化营商环境对小微企业生存的影响,并探究其作用机制。研究发现,优化营商环境显著促进了小微企业生存,且政策效应在无研发、不享受其他税收优惠、固定成本较低企业以及民营企业中更显著。机制分析结果表明,优化营商环境的举措显著降低了企业面临的交易费用。此外,存活企业后续的生产率、经营业绩均显著提高,且创造了更多的就业岗位。本文研究结论为进一步优化营商环境、降低市场主体制度性交易成本提供了经验证据。Optimising the business environment and reducing transaction costs are crucial measures aimed at alleviating the burden on market entities and stimulating market vitality.This paper utilises data from the national tax survey and industrial and commercial information matching from 2009 to 2016,using the reform of the income tax preferential filing system for micro and small enterprises as a quasi-natural experiment.Employing the difference-in-differences(DID)method,it investigates the impact of business environment optimisation on the exit of micro and small enterprises and explores the underlying mechanisms.The study finds that improving the business environment significantly reduces the likelihood of micro and small enterprises leaving the market.The policy effects are most pronounced on enterprises without R&D activities,those that do not benefit from other tax incentives,those with lower fixed costs and private enterprises.The mechanism analysis reveals that measures to optimise the business environment significantly reduce the transaction costs faced by enterprises.Further analysis suggests that the surviving enterprises show significant improvements in subsequent productivity and business performance and they create more employment opportunities.The findings of this study provide empirical evidence to support further optimisation of the business environment and the reduction of institutional transaction costs for market entities.

关 键 词：营商环境 交易费用 企业生存 备案制改革 小微企业 

分 类 号：F12[经济管理—世界经济] F276.3