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通过实际调研陕西省20户大中型企业,可剖析出企业制度性成本主要包括税费成本、融资成本、要素成本等。企业制度性成本不仅具有隐性特征,而且具有刚性特点。当前,降低企业成本的关键是降低企业制度性成本,这是供给侧结构性改革的关键环节。为此,应进一步加大“放管服”力度,加强降成本的顶层设计,加快生产要素价格改革,切实减轻企业税费负担。
Through the actual investigation of 20 large and medium-sized enterprises in Shaanxi Province, we can find out that the institutional cost of enterprises mainly includes the cost of taxes and fees, financing costs and factor costs. Enterprise institutional costs not only have hidden characteristics, but also has the characteristics of rigidity. At present, the key to reducing the cost of a business is to reduce the institutional cost of the enterprise, which is the key link in the supply-side structural reform. To this end, we should further intensify efforts to “increase management and control”, strengthen the top-level design of lowering costs, speed up the price reform of factors of production, and effectively reduce the tax burden on enterprises.