财税扶持政策何以提升返乡创业企业经营绩效?--基于全国返乡创业企业的调查数据

How Fiscal and Taxation Support Policies Improve the Operational Performance of Returning Entrepreneurial Firms:A Study Based on Survey Data of Returning Entrepreneurial Firms across the Country

财税扶持政策是吸引劳动力返乡创业的重要政策工具,研究和提升财税扶持政策的实施效果对推进返乡创业企业高质量发展至关重要。基于2019年2139家全国返乡创业企业的调查数据,本文运用Ologit模型研究了财税扶持政策对返乡创业企业经营绩效的影响。研究发现,税收减免、贷款担保、用地优惠和产业扶贫这四类财税扶持政策总体上都能显著提升返乡创业企业经营绩效。贷款担保政策能显著提升东部地区创业企业的经营绩效,四类扶持政策能显著提升中部地区创业企业经营绩效,税收减免、产业扶贫政策对西部地区创业企业经营绩效有显著促进作用。值得关注的是,四类扶持政策不能明显提升生存型创业企业的经营绩效,但能显著推动发展型创业企业发展,税收减免政策能明显推动价值型创业企业的发展。因此,建议地方政府要制定差异化财税扶持政策,强化多项政策的协调和配合,吸引和培育高质量的返乡创业,提高财税扶持政策实施效果。

Fiscal and taxation support policies are the most important policy tool for attracting labor to return to their hometowns to start businesses.Researching and improving the implementation effects of fiscal and taxation support policies is crucial to promoting the high-quality development of return-home business enterprises.Based on the survey data of 2139 national return-home startups in 2019,the Ologit model is used to study the impact of fiscal and taxation support policies on the operating performance of return-home startups.The study found that the four types of fiscal and tax support policies,including tax relief,loan guarantees,preferential land use,and industrial poverty alleviation,can significantly improve the operating performance of return-home start-up enterprises.Loan guarantee policies can significantly improve the operating performance of start-ups in the eastern region.The four types of support policies can significantly improve the operating performance of enterprises in the central region.Tax reduction and exemption and industrial poverty alleviation policies can significantly promote the operating performance of start-ups in the western region.It is worth noting that the four types of support policies cannot significantly improve the operating performance of survival-oriented startups,but can significantly promote the development of development-oriented startups,and tax reduction and exemption policies can significantly promote the development of value-oriented startups.Therefore,it is recommended that local governments formulate differentiated fiscal and tax support policies,strengthen the coordination and cooperation of multiple policies,attract and cultivate high-quality return home businesses,and improve the implementation effects of fiscal and tax support policies.