减税、要素产出弹性与全要素生产率

Tax Reduction,Output Elasticity of Factors and Total Factor Productivity

由于技术异质性,企业会面临不同的生产前沿,具有不同的要素产出弹性和技术效率,而减税如何通过影响要素产出弹性进而影响企业全要素生产率提升是企业效率研究的新视角。本文构建了潜类别随机前沿模型,以几种典型的税率式减税和税基式减税为条件类别变量,探究不同减税方式对企业要素产出弹性、全要素生产率提升的影响。研究发现:一是样本企业可以归属于两个技术类别,类别一具有更高的要素产出弹性、技术效率值和技术进步率,而类别二的技术效率增长率较大;二是税率式减税和税基式减税表现出不同的强弱效果,企业所得税减税优于增值税减税。因此,本文建议扩大企业所得税税率式减税和税基式减税的适用范围;根据企业规模和年龄确定研发费用加计扣除比例;增加享受研发费用加计扣除企业的产出要求;减并和下调增值税税率以提高要素产出弹性、提升企业全要素生产率。

Due to technological heterogeneity,enterprises face different production frontiers and have different output elasticity of factors and technical efficiencies,and how tax reduction affects output elasticity of factors and thus the increase in total factor productivity(TFP)is a new angle for enterprise efficiency research.In this paper,a latent class stochastic frontier model is constructed,under which several typical tax rate reductions and tax base reductions are used as conditional category variables to explore the impact of different tax reduction methods on output elasticity of factors and TFP of enterprises.The findings are as below.First,the sample enterprises can be classified into two technology categories:Category One has higher output elasticity of factors,technical efficiency and technological progress rate,while those in Category Two has a higher growth rate of technical efficiency.Second,tax rate reductions and tax base reductions show different effects;enterprise income tax reductions are superior to value added tax reductions.Therefore,in order to increase output elasticity of factors and TFP of enterprises,it’s proposed to expand the scope of the enterprise income tax rate reductions and tax base reductions;determine the proportion of deduction for R&D expenses based on the scale and age of the enterprise;add the output requirement for additional deduction of R&D expenses;and lower the value added tax rate.