减税降费、企业进入退出和全要素生产率

被引：96

作者：

田磊

陆雪琴

机构：

[1] 浙江财经大学财政税务学院

来源：

管理世界 | 2021年 / 37卷 / 12期

基金：

浙江省自然科学基金;

关键词：

减税降费; 企业进入退出; 选择效应; 异质性企业模型;

D O I：

10.19744/j.cnki.11-1235/f.20211123.001

中图分类号：

F812.42 [税收]; F279.2 [中国];

学科分类号：

020203 ; 1202 ; 120202 ;

摘要：

本文构建嵌入进入退出机制的异质性企业动态一般均衡模型,量化研究削减在位企业税费("减税")、降低潜在进入企业市场进入费用("降费")对全要素生产率、企业动态等宏观经济变量的长期影响。本文发现:(1)减税能够在一定程度上提高全要素生产率水平和总产出,但会抑制企业动态(企业退出率降低);降费能够有效提高全要素生产率水平和总产出,活跃企业动态;(2)在实施减税降费政策时,适度增加与居民消费呈互补关系的政府消费的份额能够促进全要素生产率和总产出的提升。主要政策启示:减税和降费应协调推进,不可偏废,既要通过减税增大在位企业的继续经营价值,又要通过降费保持市场竞争压力,两者共同促使企业不断进化,提高效率,进而实现宏观经济的高质量增长。

引用

页码：56 / 77

页数：22

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