僵尸企业、税负扭曲与产业结构升级

Zombie Enterprises, Tax Burden Distortion and Industrial Structure Upgrading

2008年国际金融危机爆发后,我国僵尸企业的规模开始快速增长。这些僵尸企业对我国产业结构转型升级带来了不利影响。实证研究发现,僵尸企业的存在对正常企业产生税负扭曲效应,会使正常企业税收负担加重,这将影响优胜劣汰的正常市场选择机制,从而阻碍僵尸企业所在地产业结构的升级。因此,政府应该摈弃依靠僵尸企业"保就业、稳增长"的思想,减少对僵尸企业提供财政补贴、税收优惠等违背市场规律的行为,降低因僵尸企业的存在而导致的税收扭曲程度,逐步完善我国僵尸企业的退出机制,为产业结构的升级清除障碍。

After the outbreak of the international financial crisis in 2008, the scale of zombie enterprises in China grows rapidly. Those zombie enterprises have adversely affected the transformation and upgrading of the industrial structure in China. We find that the existence of zombie enterprises has a tax burden distortion effect on normal enterprises, which will aggravate the tax burden of normal enterprises. It has a negative effect on the normal market selection mechanism of survival of the fittest, hindering the upgrading of the industrial structure. Therefore, the government should not rely on the zombie enterprises to create jobs or maintain a steady economic growth. It is obvious that the government should cut the subsidies and tax incentives to reduce tax distortions caused by the existence of zombie enterprises, improve gradually the exit mechanism of zombie enterprises, and finally remove the obstacles of the industrial structure upgrading.