税收征管与企业全要素生产率--基于中国非上市公司的实证研究

Tax Management and Enterprise's Total Factor Productivity:An Empirical Study Based on the Non-Listed Company of China

加快转变经济发展方式关系到改革开放和社会主义现代化建设的全局,而企业全要素生产率的提升是经济发展转型的关键。经济的发展转型离不开政府的干预和调控,而在财政收入方面,政府与市场关系的核心体现是政府对企业税收征管力度的控制。政府对企业的税收征管力度会直接影响企业的生产经营行为,从而影响企业的发展转型。本文利用断点回归方法实证检验了税收征管对企业全要素生产率的影响,借以揭示政府税收政策在促进企业生产转型中所发挥的作用。实证研究发现:税收征管力度的加强会对企业发展产生负向影响,降低企业的全要素生产率,即由国税征收企业的全要素生产率平均比由地税征收企业的全要素生产率低了3%左右。由此,笔者认为,中央政府在制定税收政策时应当综合考虑利弊,在加强税收征管的同时应通过财政支出和补贴等手段弥补征税对企业造成的不利影响,充分发挥政府在调节经济发展中"看得见的手"的作用,促进企业发展转型。

To accelerate the transformation of economic development mode is an important aspect of the reform and opening up and socialist modernization, and the promotion of enterprise＇s total factor productivity is the key to economic development and transformation. The government＇s tax collection and management of en- terprises will directly affect the production and operation of enterprises, thereby affect the development and transformation of enterprises. In this paper, we examine the impact of tax collection and management on the total factor productivity of enterprises by using the regression discontinuity design, the empirical research found that the strengthening of tax collection has a negative effect on the development of enterprises, reduces the total factor productivity of enterprises. As a result, this article believes that the central government should make up the adverse effects of taxation on the enterprise by means of fiscal expenditure and subsidies, and promote the transformation of enterprise.