税收负担与中小企业创业活跃度——基于省级面板数据的分析

Tax Burden and Entrepreneurial Activity of Small and Medium-sized Enterprises——Based on Analysis of the Provincial-level Panel Data

本文使用2001～2016年省级面板数据,实证研究了税收负担对中小企业创业活跃度的影响。研究发现,税收负担显著抑制了中小企业的创业活跃度,平均而言,税收收入占GDP比重每增长1%,则中小企业的创业活跃度下降2.639%;进一步分析发现,流转税税收负担对于中小企业的创业活跃度没有显著影响,而所得税税收负担对于中小企业的创业活跃度存在显著影响;此外,税收负担对中小企业创业活跃度的影响存在异质性,税收负担显著降低了小型企业的创业活跃度,但并未显著降低中型企业的创业活跃度。基于实证研究结论,本文提出了提高中小企业创业活跃度的具体建议。

With the data of the provincial-level panel from 2001 to 2014, this paper empirically studies the impact of tax burden on the entrepreneurial activity of small and medium-size enterprises(SMEs). The paper argues that the tax burden significantly inhibits the entrepreneurial of SMEs. On average, the entrepreneurial activity of SMEs reduces by 1.804% for every 1% of GDP growth in tax revenue. Further analysis shows that, turnover tax burden for SMEs has no significant impact on the entrepreneurial activity, but income tax burden for SMEs plays a significant role in the entrepreneurial activity. Also, the impact of tax burden on the entrepreneurial activity of SMEs is different. In general, the tax burden significantly reduces the entrepreneurial activity of small enterprises but the medium-sized enterprises. On the basis of empirical research, combined with the actual situation in China, the paper puts forward specific suggestions on improving the entrepreneurial activity of SMEs.