摘要
新冠疫情的突发和持续蔓延给中国小微企业的经营造成了重大冲击。本文尝试基于企业汇算清缴大数据,并综合集成相关部门调查数据和发布信息,建立用于模拟外生冲击影响的企业微观模拟模型,进而应用该模型测算2020年国家推出的综合性纾困政策对于小微企业抗击疫情的实施效果。研究重点量化了一些重要的减税降费措施对小微企业的直接影响,以及对维持小微企业经营、稳定就业市场的综合效益。在此基础上,本文进一步提出应对疫情、促进小微企业高质量发展的若干建议。
This research attempts to establish a micro-simulation model for enterprises to simulate the impact of exogenous shocks based on the big data of enterprise settlement and payment,and to integrate the survey data and release information of relevant departments,and then apply the model to calculate the comprehensive relief that the country will launch in 2020.The effect of the policy on the implementation of small and micro enterprises in the fight against the epidemic.The research focuses on quantifying the direct impact of some important tax and fee reduction measures on small and micro enterprises,as well as the overall benefits of maintaining the operation of small and micro enterprises and stabilizing the job market.On this basis,this article further puts forward a number of suggestions to deal with the epidemic and promote the high-quality development of small and micro enterprises.
出处
《价格理论与实践》
北大核心
2021年第1期27-33,共7页
Price:Theory & Practice
基金
国家社科基金重点项目“综合集成模拟实验平台的设计与构建研究(18AJL006)”
国家自然科学基金重大项目“宏观大数据建模和预测研究(71991475)”
中国电子科学研究院委托课题“信息智能时代风险治理理论研究(WB-2020-0629)”的支持
关键词
新冠疫情
小微企业
减税降费
微观模拟
COVID-19
small and micro enterprises
tax reduction and fee reduction
micro-simulation
