所得税减税与小微企业劳动生产率  

Income Tax Reduction and I sabor Productivity of Small and Micro Enterprises

作　　者：杨得前 李柯润 汪鼎 李永友 Yang Deqian;Li Kerun;Wang Ding;Li Yongyou

机构地区：[1]集美大学财经学院 [2]上海财经大学公共经济与管理学院 [3]浙江财经大学财政税务学院

出　　处：《财政研究》2024年第6期23-39,共17页Public Finance Research

基　　金：国家社会科学基金项目“地方财政策略互动对资源配置效率的影响机制与政策优化研究”(19AJY022);福建省社会科学规划项目“中国减税降费政策的受益分布评估及政策优化研究”(FJ2023JDZ042)。

摘　　要：减税是帮助小微企业缓解压力、增强活力的重要手段,对改善企业生产效率和发展质量具有重要作用。本文基于全国税收调查数据,采用聚束方法评估了2016年小微企业所得税优惠政策对劳动生产率的影响。研究表明:(1)为使所得税适用税率大幅降至10%,企业在应纳税所得额30万元断层点左侧形成了明显聚束效应。具体而言,减税政策下的边际迁移企业平均会调减应纳税所得额约3.3万元以满足减税条件。(2)所得税减税促进了小微企业劳动生产率的显著提升。主要机制在于,减税能够鼓励企业加强专用性投入来促进边界扩张,在同步扩大固定资产投资和劳动雇佣规模的同时,对技术引进和自主研发给予支持,通过资本劳动力的补充以及创新能力的拓展,有效推动生产经营的长期发展。但减税通过激励员工来提高劳动生产率的作用较为有限。(3)从受益分布看,所得税减税对规模小、成立时间短、盈利水平较低、融资约束较大的企业有明显纾困效应。配合其他组合式的减税降费,降低税收征管不确定性,有助于增强该政策对劳动生产率的促进效果。Tax reduction is an important means to help small and micro enterprises relieve pressure and enhance vitality,and plays an important role in improving enterprise production efficiency and development quality.Based on the National Tax Survey data from 2016,this article uses the bunching method to evaluate the impact of the income tax reduction policy on the labor productivity of small and micro enterprises.The main results are as follow:For sharply reducing the tax rate to 10%,the marginal firms will reduce their taxable income by an average of about 33,o00 yuan to meet the conditions for tax reduction,which can lead to a bunching effect near the 300,000 yuan notch point of taxable income.②The compliers will significantly improve their labor productivity due to receiving corresponding tax benefits.On the one hand,tax cuts can encourage enterprises to expand the scale of fixed assets investment and labor employment.On the other hand,they will also provide support for the introduction of technology and the research and development of products.In this way,it can help enterprises achieve the complementarity of capital and labor,as well as the improvement of innovation capabilities,thereby effectively promoting the long-term development of production and operation.But overall,the role of tax reduction in improving labor productivity through employee incentives is still relatively limited.Heterogeneity results show that the policy of income tax reduction has a significant rescue effect for enterprises with small scale,short establishment time,low profits and significant financing constraints.When the groups enjoyed combined tax and fee reductions and faced with certain tax administration,the effect of tax policy for labor productivity promotion would be better.

关 键 词：小微企业 减税激励 劳动生产率 聚束分析 

分 类 号：F812.41[经济管理—财政学]