税收营商环境优化与企业全要素生产率——来自税务系统“放管服”改革的经验证据

The Optimization of Taxation Business Environment and Corporate Total Factor Productivity:Evidence from the Reform of Tax Related Government Functions

优化税收营商环境不仅是提高企业生产效率和推动企业转型升级的重要战略举措,而且对实现经济高质量发展具有十分重要的现实意义。本文基于2013—2020年A股上市公司数据,并借助税务系统“放管服”改革试点这一准自然实验,构建多期双重差分模型,实证考察了税收营商环境优化对企业全要素生产率的影响。研究表明,税务系统“放管服”改革对企业全要素生产率具有显著的正向影响,且该结论经过一系列稳健性检验依然成立。机制检验结果显示,税收营商环境优化主要是通过降低交易成本水平、提升资源配置效率以及鼓励技术创新来提高企业全要素生产率。异质性分析表明,对于中西部地区企业、非国有企业、环境不确定性高企业和成熟期企业,税收营商环境优化对企业全要素生产率的促进作用相对更加突出。随后的进一步分析表明,税收营商环境优化在提升企业全要素生产率的同时显著促进了企业经营规模扩大和产业链扩张。本文以上研究结论不仅能使我们更好地认识税收营商环境优化的经济效应,更是为培育有利于激发市场主体活力及推动企业提质增效的税收营商环境提供了经验证据与有益启示。

Optimizing the taxation business environment is not only an important strategic measure to improve the production efficiency of enterprises and promote the transformation and up-grading of enterprises,but also has very important practical significance for achieving highquality economic development.Based on the data of A-share listed companies from 2013 to 2020,and with the help of the quasi-natural experiment of the pilot reform of taxırelated government functions,this paper constructs a staggered DID model to empirically examine the impact of taxation business environment optimization on the total factor productivity of enterprises.It is found that the reform of taxırelated government functions has a significant positive impact on the total factor productivity of enterprises,and this conclusion still holds after a series of robustness tests.The mechanism test results show that the optimization of the taxation business environment mainly improves the total factor productivity of enterprises by reducing transaction costs,improving resource allocation efficiency and promoting technological innovation.The heterogeneity analysis shows that for enterprises in the central and western regions,non-stateowned enterprises,enterprises with high environmental uncertainty and enterprises in the mature stage,the optimization of taxation business environment has a relatively more prominent role in promoting the total factor productivity of enterprises.Subsequent further analysis shows that the optimization of the taxation business environment significantly promotes the expansion of enterprise operation scale and industrial chain while improving the total factor productivity of enterprises.The above research conclusions of this paper not only provide better understanding of the economic effects of taxation business environment optimization,but also provide empirical evidence and useful enlightenment for cultivating a taxation business environment conducive to stimulating the vitality of market entities and promoting the quality and efficiency of enterprises.