“减轻税负”还是“过度保护”?——增值税纳税人身份与小微企业成长

Reducing Tax Burden or Overprotecting?——Taxpayer Status of Value Added Tax and Enterprise Growth

增值税的简易征收政策会对企业成长产生何种影响,尚未有严谨的实证研究对其进行详细讨论。本文利用全国税收调查数据,基于增值税一般纳税人身份认定门槛值处存在的断点,使用模糊断点回归方法较为精确地考察了不同征收政策与企业成长的关系。实证结果表明,虽然简易征收政策有效缓解了小规模纳税人的税费负担,但同时也限制了企业成长,且在宏观层面上延缓了市场机制筛选企业的过程,无法及时淘汰市场中的低效率企业。故相关政策制定者应考虑以下两方面:(1)如何使更多企业成为一般纳税人,将其置于更为充分的市场竞争中,发挥市场筛选企业的决定性作用;(2)对企业的扶持应当从“减税负”转变为“助成长”,避免对低效率企业进行过度保护。

There is no rigorous empirical research to discuss in detail the impact of the simplified collection policy of value-added tax on the growth of enterprises.This article uses national tax survey data and uses fuzzy breakpoint regression method to accurately examine the relationship between different tax collection policies and corporate growth based on the breakpoints at the threshold for identifying value-added tax general taxpayers.The empirical results indicate that although the simplfed taxation policy effectively alleviates the tax burden on small-scale taxpayers,it also limits the growth of enterprises and delays the process of market mechanism screening of enterprises at the macro level,making it difficult to timely eliminate infficient enterprises in the market.Therefore,relevant policy makers should consider the following two aspects:①how to make more enterprises become general taxpayers,place them in more comprehensive market competition,and play a decisive role in market screening of enterprises.②The support for enterprises should shift from“reducing tax burden”to“helping growth”,avoiding excessive protection for ineffcient enterprises.