摘要
本文利用收支差异法对我国29个省份的非正规创业正规化转型水平进行估算,在此基础上,以中介服务机构为调节变量,实证分析政府管制和企业税负对非正规创业正规化转型的具体影响效应。研究发现:政府管制对非正规创业正规化转型具有显著的负向影响;企业的税收负担对非正规创业正规化转型的影响不显著;中介服务机构在政府管制和企业税负对非正规创业正规化转型的调节作用不显著。本文为未来非正规创业研究提供了相应的借鉴和参考。
This paper estimates the level of informal entrepreneurship regularization transformation in 29 provinces of China by means of income and expenditure difference method.On this basis,with the intermediary service agencies as the adjustment variables,it empirically analyzes the specific effects of government regulation and corporate tax burden on the transformation of informal entrepreneurship.The results show that:government regulation has a significant negative impact on the transformation of informal entrepreneurship;the tax burden of enterprises has no significant impact on the transformation of informal entrepreneurship;the regulatory role of intermediary service agencies in government regulation and corporate tax burden on the transformation of informal entrepreneurship is not significant.This paper provides a reference for the future research of informal entrepreneurship.
作者
宋紫微
SONG Zi-wei(Business School of Jishou University,Jishou 416000,China)
出处
《价值工程》
2020年第1期135-137,共3页
Value Engineering
基金
2019年度吉首大学校级人文社科研究生项目(19SKY90)
关键词
非正规创业
中介服务机构
政府管制
企业税负
informal entrepreneurship
intermediary service organizations
government regulation
enterprise tax burden