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中文摘要：
降低实体经济企业成本,提高其经济效率,是我国供给侧改革的核心内容,而减税政策是重中之重。文章以西部大开发作为准自然实验,基于1998-2007年工业企业微观数据,使用双重差分法研究了减税对实体经济的影响。研究发现,减税政策能够刺激实体经济发展,名义税率每下降1%,企业生产效率平均提高0.38%-0.75%。减税对企业生产效率的影响既有直接效应也存在间接效应。直接效应表现为减税有利于存续企业生产效率的提升,间接效应则表现为减税可以刺激更多的创业活动,而新进入企业比存续企业具有更高的生产效率。异质性检验表明,小企业比大企业对于减税政策更加敏感,而且减税对生产效率的影响随着时间推移先增加后减小,存在长期收敛效应。文章为我国减税政策如何影响企业生产效率提供了经验证据,对于今后税收政策的制定具有重要的理论与实践意义。
英文摘要：
The reduction in the costs of real economy enterprises and the rise in their economic efficiency are the core content of the supply-front reform in China and the tax cut policy is the most important.This paper takes the western development policy as a quasinatural experiment,and uses the difference-in-difference method to study the effect of tax cuts on the real economy based on micro data of manufacturing enterprises from 1998to2007.It comes to the results as follows：the tax cut policy can stimulate the development of real economy,the reduction in nominal tax rates by 1%leads to the rise in firm business efficiency by 0.38%-0.75% at average.The tax cuts have direct and indirect effects on firm business efficiency.The direct effect shows that tax cuts are beneficial to the improvement of firm business efficiency.The indirect effect indicates that tax cuts can stimulate more entrepreneurial activities,and start-ups have higher business efficiency than remaining enterprises.The heterogeneity test shows that,compared with large enterprises,small firms are more sensitive to tax cuts,and the impact of tax cuts on firm business efficiency increases firstly and then reduces,showing a long-term convergence effect.This paper provides empirical evidence for how China＇s tax cuts affect firm business efficiency,and theoretical and empirical significance for future formulation of tax cut policy.
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