所得税优惠对中小微利企业生产要素投资的影响

IF 2.8 2区经济学 Q1 ECONOMICS

Economic Systems Pub Date : 2025-03-01 DOI:10.1016/j.ecosys.2024.101256

Gang Xue, Yanxi Cai, Yan Zhang

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引用次数: 0

摘要

在整个经济和更广泛的社会中，小型和低利润企业（SLEs）是关键和活跃的市场参与者。为了帮助中小企业蓬勃发展，中国继续扩大税收优惠的范围。本研究考察了一种特殊的税收激励措施——所得税激励对小型和低利润企业的影响，以确定税收激励措施对劳动力投入和固定资产投资的影响。使用交错差中差估计策略，我们发现税收优惠显著增加了劳动力投入和固定资产投资。对国有企业、非技术密集型企业和制造业的影响更大。

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The influence of income tax incentives on small and low-profit enterprises’ production factor investment

Small and low-profit enterprises (SLEs) are critical and active market participants throughout the economy and wider society. To help SLEs thrive, China continues to expand the scope of its tax incentives. This study investigates the influence of a particular tax incentive – the Income Tax Incentive on Small and Low-profit Enterprises – to identify the impact of tax incentives on investment in labor input and fixed assets. Using a staggered difference-in-differences estimation strategy, we found that tax incentives significantly increase investments in labor input and fixed assets. The impact was stronger for state-owned, non-technology-intensive, and manufacturing enterprises.

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来源期刊

Economic Systems ECONOMICS-

CiteScore

4.90

自引率

0.00%

发文量

审稿时长

48 days

期刊介绍： Economic Systems is a refereed journal for the analysis of causes and consequences of the significant institutional variety prevailing among developed, developing, and emerging economies, as well as attempts at and proposals for their reform. The journal is open to micro and macro contributions, theoretical as well as empirical, the latter to analyze related topics against the background of country or region-specific experiences. In this respect, Economic Systems retains its long standing interest in the emerging economies of Central and Eastern Europe and other former transition economies, but also encourages contributions that cover any part of the world, including Asia, Latin America, the Middle East, or Africa.