我国节能服务业税收改革的政策效应分析——基于双重差分模型(DID)的研究

An Analysis of the Policy Effect of Energy Conservation Service Industry Tax Reform in China——Based on Difference-in-difference Model

基于2008-2012年的全国税收调查数据,运用双重差分方法(Difference-in-difference Method)估计了2011年推行合同能源税收改革对节能服务业的固定资产投资、人均研发投入和企业职工增加人数的影响。研究发现,在北京、江苏和海南等地区,在控制企业规模、成长性、财务杠杆等相关因素的基础上,该项税收优惠政策促进了节能减排企业固定资产投资的增加,提高了企业经营规模;提高了企业的人均研发投入,这在一定程度上提高了企业的研发水平;但没有显著提高企业的职工人数,从而没有带来就业的增加。从政策效果评估的效果来看,在一定程度上,为我国减少税收等供给侧改革措施提供了实践上支撑和政策建议。

Based 2008-2012 years of national tax survey data,using the difference-in-difference method,this paper estimated the impact of contract energy tax reform in 2011 on energy conservation service industry including fixed asset investment,the per capita RD investment and the number of new employees.The study found that,in Beijing,Jiangsu,Hainan and others regions,with controlling the related factors of the scale of enterprises,growth,financial leverage and so on,the tax preferential policies promote the increase of investment in fixed assets of enterprises in energy saving and emission reduction;increasing the per capita corporate R D investment,which to a certain extent,improve the level of R D;but no significantly increase the number of enterprise employees,thus not lead to increased employment.From the effects of the policy impact assessment point of view,this paper provides support and policy suggestions on the practice of China to reduce taxes and other supply side reform.