税收征管与企业全要素生产率——基于中国非上市公司的实证研究

发布时间：2018-04-20 19:54

本文选题：转变经济发展方式 + 税收征管　；参考：《中央财经大学学报》2017年01期

【摘要】：加快转变经济发展方式关系到改革开放和社会主义现代化建设的全局,而企业全要素生产率的提升是经济发展转型的关键。经济的发展转型离不开政府的干预和调控,而在财政收入方面,政府与市场关系的核心体现是政府对企业税收征管力度的控制。政府对企业的税收征管力度会直接影响企业的生产经营行为,从而影响企业的发展转型。本文利用断点回归方法实证检验了税收征管对企业全要素生产率的影响,借以揭示政府税收政策在促进企业生产转型中所发挥的作用。实证研究发现:税收征管力度的加强会对企业发展产生负向影响,降低企业的全要素生产率,即由国税征收企业的全要素生产率平均比由地税征收企业的全要素生产率低了3%左右。由此,笔者认为,中央政府在制定税收政策时应当综合考虑利弊,在加强税收征管的同时应通过财政支出和补贴等手段弥补征税对企业造成的不利影响,充分发挥政府在调节经济发展中"看得见的手"的作用,促进企业发展转型。
[Abstract]:Speeding up the transformation of the mode of economic development relates to the overall situation of reform and opening up and socialist modernization, and the promotion of total factor productivity of enterprises is the key to the transformation of economic development. Economic development and transformation can not be separated from government intervention and regulation. In the aspect of financial revenue, the core of the relationship between government and market is the government's control of enterprise tax collection and administration. The government's tax collection and management will directly affect the production and management of enterprises, thus affecting the development and transformation of enterprises. This paper empirically tests the effect of tax collection and management on the total factor productivity of enterprises by using breakpoint regression method, in order to reveal the role of government tax policy in promoting the transformation of enterprise production. The empirical study found that the strengthening of tax collection and administration will have a negative impact on the development of enterprises and reduce the total factor productivity of enterprises. That is, the total factor productivity of enterprises collected by state tax is about 3% lower than that of enterprises collected by local tax. Therefore, the author believes that the central government should consider the advantages and disadvantages when formulating tax policies, and make up for the adverse effects of taxation on enterprises by means of fiscal expenditure and subsidies while strengthening tax collection and administration. Give full play to the role of the government in regulating economic development and promote the transformation of enterprise development.
【作者单位】：中国财政科学研究院;
【分类号】：F812.42

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