税收营商环境优化与稳就业目标实现——基于宏观和微观一体化视角的经验证据
文摘
财经
2025-01-10 09:40
上海
税收营商环境优化与稳就业目标实现——基于宏观和微观一体化视角的经验证据
Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration
《财经研究》2024年50卷第11期 页码：140-154 online：2024年11月3日
中：储德银1 , 程扬帆1 , 刘文龙2
英：Chu Deyin1, Cheng Yangfan1, Liu Wenlong2
作者单位：1. 安徽财经大学 财政与公共管理学院，安徽 蚌埠 233030; 2. 东北财经大学 经济学院，辽宁 大连 116000
摘要：追求充分就业是经济高质量发展的重要内涵。税收营商环境优化不仅对地区稳就业发挥至关重要的作用，而且还能显著提高企业雇佣劳动力数量。文章利用税务系统“放管服”改革形成的外生冲击，基于2010—2020年区县级数据，并采用多时点双重差分方法检验税收营商环境优化在地区层面的稳就业效应。研究结果表明，税收营商环境优化能够显著增加地区就业水平，并且这一效应在市场化程度低、金融发展水平低以及中西部地区的区县中更为明显。机制检验结果表明，税收营商环境优化能够通过促进企业进入市场和增加企业固定资产投资来实现稳就业目标。另外，根据企业层面的研究结果，税收营商环境优化可以通过缓解企业融资约束、降低制度性交易成本与提升全要素生产率来扩大就业规模。文章从宏观和微观一体化视角研究表明，税收营商环境优化能够显著提升地区和企业就业水平。文章的结论能够为地方政府稳就业工作提供重要政策启示和决策参考。
关键词：稳就业；税收营商环境优化；税务系统“放管服”改革
Summary: In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to the impact of taxation business environment optimization on regional employment. Based on the data of districts from 2010 to 2020 and the reform of tax-related government functions, this paper empirically tests the impact of taxation business environment optimization on regional employment by using the staggered DID method. The results show that the optimization of taxation business environment improves regional employment. Mechanism testing finds that the optimization of taxation business environment improves regional employment by promoting the entry of enterprises and increasing the investment in fixed assets of enterprises. Heterogeneity analysis shows that this effect is more pronounced in districts with a lower degree of marketization and a lower level of financial development, and the central and western regions. Further analysis verifies that the optimization of taxation business environment can expand the employment scale by alleviating financing constraints, reducing institutional transaction costs, and improving TFP. The possible contributions of this paper are as follows: First, from the perspective of macro and micro integration, it systematically explores the impact of taxation business environment optimization on regional employment, enriching the relevant literature on the taxation business environment and employment. Second, it examines the employment stabilization effect of taxation business environment optimization at different levels based on macro and micro perspectives, deeply explaining the impact of taxation business environment optimization on macro and micro employment stabilization. Third, it not only provides new empirical evidence for evaluating the economic and social effects of taxation business environment optimization, but also contributes to the smooth progress of the current employment stabilization work of local governments in China.
Key words: employment stabilization; optimization of taxation business environment; reform of tax-related government functions
DOI：10.16538/j.cnki.jfe.20240615.403
收稿日期：2024-03-15
基金项目：国家社会科学基金重大项目(21&ZD096)；国家社会科学基金项目(22VRC095)；安徽省高校自然科学基金重大项目(2022AH040087)
