减税激励与小微企业发展——基于所得税减半征收的证据

Incentives of Tax Reduction and the Development of Small and Micro Enterprises——Evidence Based on Halved Corporate Income Tax Collection

小微企业的健康发展对中国经济可持续发展具有重要作用。目前减税激励的研究主要集中于规模以上企业,对小微企业减税激励影响的关注较少,而中国对小微企业的减税激励在最近十年间频出,对减税政策评估的缺失不可避免带来政策实施的风险。本文使用全国税收调查数据2008—2015年面板数据,以始于2010年的所得税减半征收政策为切入点,分析减税激励对小微企业发展的影响。研究显示:(1)所得税减半征收政策显著降低了限额以下小微企业实际所得税负,促进了企业发展;(2)由于所得税占全部税费比重有限,该政策不足以对企业存活和进入产生显著影响,但在一定程度上推升了社会就业数量;(3)小微企业在长期存在更小、更少和向低技术行业更集中的特点,减税激励不足以在长期促进小微企业生产率的提升。因此,为更好地促进小微企业发展,需重视小微企业的长期发展特点,促进小微企业成长为更大的企业,从而解决“消失的中等企业”现象。

The healthy development of small and micro enterprises plays an important role in China’s economic sustainable development.At present,the research on tax reduction incentives mainly focuses on the enterprises above the scale,and little attention has been paid to the impact of tax reduction incentives on small and micro enterprises.However,tax reduction incentives for small and micro enterprises have been adopted frequently in China in the past decade.The lack of evaluation inevitably brings about the risk of policy implementation.This paper uses the panel data of the national tax survey from 2008 to 2015 to analyze the actual impact of tax incentives on the development of small and micro enterprises,starting with the policy of reducing income tax by half in 2010.The research shows that:(1)The policy of reducing income tax by half significantly reduces the actual income tax burden of small and micro enterprises below the quota,and promotes the development of enterprises;(2)Because the proportion of income tax in total taxes and fees is limited,the policy is not enough to have a significant impact on the survival and entry of enterprises,but to a certain extent,it increases employment;(3)The policy has less impact on cash flow of enterprises,and its impact on cash flow occupancy rather than tax destination is the main reason for the limited effect of the policy.Therefore,in order to effectively reduce the actual burden of small and micro enterprises,we should pay attention to the different impact of tax destination and cash flow occupation on the development of enterprises.