The Impact Of Streamlining Tax Administration And Delegating Power On The Entry Of Enterprises

The entry of enterprises is conducive to improving the vitality of the regional market and regional competitiveness,improving the efficiency of resource allocation,and affecting the operation of the macro economy.Different from previous investment promotion strategies such as tax incentives,establishing a good business environment has become an important way to attract enterprises.By 2013,the reform of the administrative system put forward the concept of streamlining administration and delegating power for the first time.Government power was gradually decentralized,and the boundary between the market and the government was gradually clarified.With the deepening of the policy of streamlining administration and delegating power,the business environment has been optimized and the vitality of micro-entities has been stimulated.In December 2015,the concept of "decentralization,management and service" was put forward to escort the optimization of the business environment.Taxation is a favorable support for economic development,and optimizing taxation system design and management methods is conducive to building a good business environment.At present,there are still obvious deficiencies in my country’s tax business environment,and the tax reform of "decentralization,control and service" will help promote the tax business environment to a higher level.Streamlining administration and delegating power,as an important part of tax“decentralization,management and service”,can stimulate the initiative and creativity of enterprises by reducing the tax burden of market entities,promote the further optimization of the tax business environment,and promote the entry of new enterprises in the region.Based on the background above,this paper first collects domestic and foreign literature on enterprise entry,and deeply explores the internal motivation of enterprise entry.Secondly,it sorts out the development process and relevant literature of the taxation field simplification and decentralization,and theoretically analyzes the impact of the taxation field simplification and decentralization on the entry of regional enterprises.Taking the "delegation" in the "decentralization,control and service" of taxation,that is,the simplification of administration and delegation of power in the tax field,as an entry point,by manually collecting data from the websites of relevant departments,it is tested whether the local taxation bureaus have carried out taxation simplification and devolution of power for the city,and finally obtained the 2010-A cross-sectional data sample of 270 prefecture-level cities in my country in 2019,using the multi-period double difference method to evaluate the impact of tax simplification and decentralization on the entry of regional enterprises.The research results show that: the implementation of the policy of tax simplification and decentralization can attract more enterprises to enter and increase the entry rate of regional enterprises.Further research finds that tax simplification and decentralization can promote the entry of enterprises by improving the level of regional innovation and venture capital.Finally,the results of the heterogeneity analysis show that the effect of streamlining administration and decentralization in the tax field on labor-intensive enterprises is more obvious,which can significantly optimize the entry environment of this type of enterprises and increase the rate of enterprise entry,but the effect on non-labour-intensive enterprises Not significant;the regression results of the heterogeneity of local government financial pressure show that tax simplification and decentralization have a significant impact on the entry rate of enterprises in areas with high financial pressure,which is conducive to the entry of enterprises in this area,but the effect on the entry of enterprises in areas with low financial pressure is not obvious;Judging from the results of urban heterogeneity regression,tax simplification and decentralization have a significant positive impact on the entry of enterprises in more developed cities,but have no significant impact on the entry of enterprises in developed and underdeveloped regions.Combining the conclusions of this article,the following three points of inspiration can be drawn: First,continue to strengthen the reform of the tax system to streamline administration and decentralize power,optimize the business environment for enterprises,lower the threshold for enterprises to enter,and increase the enthusiasm for entrepreneurship in the region,which will help alleviate the downward pressure on the economy affected by the epidemic.Provide a good business environment for the high-quality development of my country’s economy.Second,the government should continue to promote the improvement of the level of regional innovation and venture capital investment,which can promote the improvement of the operational efficiency of enterprises and help the high-quality development of the regional economy through the agglomeration effect of talents,technology and a relaxed financing environment.Third,when the government implements and promulgates measures and policies related to streamlining administration and delegating power,it should fully consider the implementability of the policy.Avoid "one size fits all" policies,and make targeted policy adjustments for different types of enterprises;secondly,when regional governments promulgate policies related to taxation simplification and decentralization,they also need to consider factors such as local economic level,infrastructure construction,and local government financial pressure.Maximize policy effectiveness.