灾害冲击与小微企业税负——兼论地方政府行为的作用

Disaster Impact and Tax Burden of SMEs——Also on the Role of Local Government Behavior

本文以2008年雪灾为事件冲击,运用2006-2009年小微企业面板数据和强度DID模型实证分析应急突发事件对小微企业税负的影响,并分析地方政府行为在其中的作用。结果发现:(1)经营所在地2008年1-2月受雪灾影响的小微企业税负稳中有降,缘于地方政府灾后实施了"稳经营"和"促发展"两类目标政策,且"减负"效果在出台上述政策"组合拳"的地区反应更明显;(2)灾后地方政府通过提高纳税服务水平"增信任",既有利于小微企业减税政策"应享尽享",又有利于提升小微企业税收遵从度;(3)受灾城市历史税收目标与辖区小微企业税负呈正相关,政府收费规范性与小微企业税负呈负相关。本文的研究结论对应急突发事件背景下支持小微企业发展的财税政策提供了有益启示。

Based on the snow disaster in 2008,this paper uses the panel data of small and micro enterprises from 2006 to 2009 and the intensity DID model to empirically analyze the impact of emergency events on the tax burden of SMEs,and the role of local government behavior in it.The results show three main conclusions.Firstly,from January to February in 2008,the tax burden of SMEs in the areas affected by the snowstorm decreased steadily,because the local government implemented two kinds of target policies of stable operation and promoting development after the disaster,and the effect of burden reduction was more obvious in the areas where the above policies were introduced.Secondly,after the disaster,local governments increase trust by improving the level of tax service,which is not only conducive to the enjoyment of tax reduction policies for SMEs,but also conducive to improving the tax compliance of SMEs.Finally,there is a positive correlation between the historical tax task objectives of disaster-stricken cities and the tax burden of SMEs in their jurisdictions,and a negative correlation between the standardization of government fees and the tax burden of SMEs.The conclusions provide a useful inspiration for the local government fiscal and taxation policy under the background of emergencies.