| 詹新宇,郑嘉梁.税收征管便利与市场主体韧性——来自自开专票试点的经验证据[J].数量经济技术经济研究,2026,(1):216-241 | | 税收征管便利与市场主体韧性——来自自开专票试点的经验证据 | | Tax Administration Facilitation and Market Entity Resilience: Evidence from a Pilot Program Allowing Small-scale Taxpayers to Self-issue VAT Special Invoices | | | | DOI： | | 中文关键词: 税收征管 市场主体韧性 小规模纳税人 自开专票试点 | | 英文关键词: Tax Administration Market Entity Resilience Small-scale Taxpayers Self-issuance of VAT Special Invoices | | 基金项目: | | | 中文摘要: | | 税收征管是影响市场主体运营成本与决策效率的重要环节。从中国的增值税征收制度来看，小规模纳税人以往需要前往税务机关申请代开增值税专用发票。为方便纳税人发票使用，国家税务总局自2016年起在多个行业陆续展开了增值税小规模纳税人自开专用发票的试点工作。基于全国税收调查与全国工商信息的匹配数据，本文以上述自开专票试点为准自然实验，利用StaggeredDID研究税收征管便利化改革对市场主体韧性的影响。研究发现，自开专票试点显著降低了小规模纳税人的退出概率，表明税收征管便利度的提升有效增强了市场主体韧性。机制分析表明，自开专票试点不仅降低了小规模纳税人的制度性交易成本，还显著促进了小规模纳税人与各市场主体的交易活动，而且小规模纳税人现金状况的改善使其减少了赊销业务，最终抑制了小规模纳税人的退出。本文结论表明，税收征管便利通过多种途径在提升市场主体韧性方面发挥了重要作用，为自开专票试点的政策效果提供了经验证据，也为持续深化税收征管改革、优化营商环境提供了政策启示。 | | 英文摘要: | | The Central Economic Work Conference held in December 2023 explicitly called for “planning a new round of fiscal and tax system reforms”, and the Third Plenary Session of the 20th Central Committee in July 2024 further emphasized the need to “deepen fiscal and tax system reforms.” Currently, fiscal and tax authorities are planning how to advance a new round of tax administration reform. Digitalization and facilitation of tax administration are key drivers for fully stimulating market vitality and endogenous development momentum. As an innovation in tax administration, the policy pilot allowing small-scale taxpayers to self-issue special invoices provides a feasible and credible analytical framework for this study to investigate how tax administration facilitation enhances the resilience of market entities. Based on matched data from the National Tax Survey and the National Business Registration Information, this study finds the following: First, the pilot significantly reduced the exit probability of small-scale taxpayers, indicating that tax administration facilitation enhances the resilience of market entities. Second, this effect remains robust after considering potential biases such as sample selection, model specification, and omitted variables. Third, the mechanisms through which the pilot suppresses the exit of small-scale taxpayers mainly involve reducing institutional transaction costs, improving their market position to increase business opportunities, and reducing competitive credit sales. Finally, the impact of the pilot on the survival of market entities varies individually, reflected in three aspects—fixed costs, innovation capability, and ownership nature. These results demonstrate that tax administration facilitation reform has made outstanding contributions to creating a relaxed business environment and optimizing the institutional environment and is directly related to the survival resilience of market entities. This reform, aimed at creating a more equitable and dynamic market environment for both large/medium enterprises and small/micro businesses, has fully unleashed the market potential of small/micro businesses, promoted high-quality and full employment, and ensured high-quality economic development. The conclusions of this study also provide important policy implications for enhancing the effectiveness of tax administration facilitation reform. First, the government should continue to deepen the reform of the tax administration information system and further simplify tax procedures and processes. As tax-exempt small-scale taxpayers cannot effectively benefit from the pilot, future reforms should focus more on micro entities, ensuring that convenience policies issued by tax authorities allow businesses of different sizes to enjoy the benefits of issuing special VAT invoices. Second, the government should optimize the fair competition environment and formulate and implement fair competition policies, with particular urgency to rectify policies within tax legal management, tax collection management, tax planning management, and tax administrative management systems that de facto place some market entities in an unequal position, ensuring equal status for all types of entities in market access, resource acquisition, and market competition. Third, it should promote the optimization of business strategies for market entities and develop policies or regulations to guide small and medium-sized market entities in adopting healthy credit sales practices to promote the formation of reasonable payment period norms in the market and avoid vicious competition. Fourth, the government should foster an institutional environment that is friendly to small and medium-sized market entities. The main contributions of this study are threefold. First, from the perspective of tax administration facilitation and within the policy context of the self-issuance pilot, it uncovers micro-level empirical evidence on the various economic impacts of the reform on market entities, expanding research related to the VAT system for small-scale taxpayers and the VAT deduction chain. While recent studies suggest that tax administration systems restricting invoice usage undermine the integrity of the VAT deduction chain and thus potentially increase distortions and unnecessary complexity and hinder enterprise development, corresponding empirical evidence is lacking and has not been fully explored.This study empirically demonstrates the relationship between tax administration facilitation and the resilience of market entities, thereby deepening the understanding of the economic impact of an incomplete VAT deduction chain.Second, this study enriches research on policy tools for enhancing the resilience of market entities. Current research on policy tools mostly revolves around traditional instruments such as fiscal subsidies, government procurement, and tax/fee reductions, but each has its limitations, failing to form a synergistic policy “combination” with limited practical effects. This study shifts the research perspective on policy tools for improving the business environment of market entities to the tax administration system, providing a useful supplement to research on policy tools for enhancing the resilience of market entities. Third, this study uses the new National Tax Survey and the National Business Registration Information data to study the behavior of small-scale taxpayers, which accounts for a larger proportion, breaking through the dependence on industrial or listed enterprise database. | | 查看全文 相关附件： 下载数据代码附录 |
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