减税降费对小微企业活力的影响研究——以安徽省合肥市为例

李光龙, 金如涛

doi:10.12152/j.issn.1672-2868.2021.04.005

巢湖学院学报 >

2021 , Vol. 23 >Issue 4: 31 - 39

DOI: https://doi.org/10.12152/j.issn.1672-2868.2021.04.005

环巢湖研究

减税降费对小微企业活力的影响研究——以安徽省合肥市为例

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安徽大学经济学院，安徽合肥 230601

李光龙（1961—），男，河南罗山人，安徽大学经济学院教授，博导，主要从事绿色发展、财政与税收研究。

收稿日期: 2021-04-26

网络出版日期: 2021-07-25

基金资助

安徽省社科规划重点项目（项目编号：AHSKZ2019D018）；安徽生态与经济发展研究中心课题项目（项目编号：AHST2019011）

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Research on the Impact of Tax and Fee Reduction on the Vitality of Small and Micro Enterprises: A Case Study of Hefei City, Anhui Province

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School of Economics, Anhui University, Hefei Anhui 230601

LI Guang-long

Received date: 2021-04-26

Online published: 2021-07-25

Supported by

AHSKZ2019D018；AHST2019011

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摘要

以安徽省小微企业减税降费调查问卷的数据为样本，基于有序logit模型实证分析了税收因素与非税因素对企业活力的影响。研究发现：减税降费政策的实施有助于小微企业活力的提升，特别是税收负担的降低，对激发小微企业活力效果更明显，并且减税降费对员工规模小、纳税信用等级良好的企业活力激励效果更为显著。同时，员工素质、盈利能力等非税因素也会直接影响小微企业的活力，并且盈利能力、贸易摩擦还会通过调节减税降费政策来间接影响小微企业的活力。据此，提出要关注具备一定规模的小微企业的减税降费水平；警惕非税因素对政策实施效果的减弱影响；提高减税降费政策的针对性，降低企业所得税税率；提升企业自身的纳税评级，以及时准确享受政策红利等建议。

关键词： 减税降费; 小微企业; logit模型; 非税因素

本文引用格式

李光龙, 金如涛 . 减税降费对小微企业活力的影响研究——以安徽省合肥市为例[J]. 巢湖学院学报, 2021 , 23(4) : 31 -39 . DOI: 10.12152/j.issn.1672-2868.2021.04.005

Abstract

Based on the questionnaire data concerning tax and fee reduction for small and micro enterprises in Anhui Province, this paper empirically analyzes the impact of tax factors and non-tax factors on enterprise vitality based on the ordered Logit model. The research findings are as follows: The implementation of tax and fee reduction policy is conducive to the improvement of the vitality of small and micro enterprises. Especially the reduction of tax burden has a more obvious effect on stimulating the vitality of small and micro enterprises. Moreover, tax and fee reduction has a more significant effect on the vitality of enterprises with a small number of employees and good tax credit rating. At the same time, non-tax factors such as employee quality and profitability will also directly affect the vitality of small and micro enterprises, and profitability and trade friction will indirectly affect the vitality of small and micro enterprises by adjusting tax and fee reduction policies. Based on this, we should pay attention to the tax and fee reduction level for small and micro enterprises with a certain scale; beware of the weakening influence of non-tax factors on the effect of policy implementation; make tax and fee cuts more targeted and lower the corporate income tax rate; improve the enterprises' tax rating so that they can accurately enjoy the policy benefits.

Key words： tax and fee reductions; small and micro enterprises; Logit model; non-tax factors

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