个人所得税对工薪家庭创业行为的影响研究

A Study on the Impact of Individual Income Tax on Entrepreneurial Behavior of Working Families

本文着重分析工资薪金个人所得税对工薪家庭创业行为的影响,通过建立双重差分模型,利用中国家庭金融调查(CHFS)数据进行实证检验,发现降低工资薪金个人所得税税负能够促进工薪家庭的创业行为,家庭收入水平、家庭金融资产、家庭规模、地区综合税负等因素亦对家庭创业活动有显著影响。进一步区分收入水平的分组回归结果显示,降低个人所得税税负能够显著促进低收入样本家庭的创业行为,对高收入样本家庭则无影响;异质性分析发现,个人所得税的创业促进效应主要体现在东部地区、低收入人群和户主未接受高等教育的家庭样本中。本文丰富了个人所得税减税效应的研究视角和研究结论,对于完善个人所得税制度及推动“双创”高质量发展具有参考意义。

This article focuses on the impact of payroll individual income tax on entrepreneurial behavior of working families.By building a difference-in-differences model and using the China Household Financial Survey(CHFS)data to conduct empirical tests,we find that reducing payroll individual income tax burden can promote entrepreneurial behavior of working families,and factors such as household income level,household financial assets,household size,and regional comprehensive tax burden also have significant effects on household entrepreneurial activities.The regression results further differentiate between income levels.The heterogeneity analysis reveals that the entrepreneurship promotion effect of individual income tax is mainly found in the eastern region,the low-income group and the sample of households whose heads do not receive higher education.This article enriches the research perspective and findings on the tax reduction effect of individual income tax,which is of reference significance for improving the individual income tax system and promoting the high-quality development of‘entrepreneurship and innovation'.