新疆財稅金融惠企政策對營商環(huán)境的影響
——基于政策指數(shù)的實證分析
打開文本圖片集
中圖分類號：F812.42；F127 文獻標(biāo)志碼：A 文章編號：1007-8576（2025）02-0038-10
DOI：10.16716/j.cnki.65-1030/f.2025.02.004
ImpactofFiscal，TaxandFinancialPreferentialPoliciesfor Enterprise on Business Environment in Xinjiang， China -AnEmpirical AnalysisBasedonPolicyIndex
ZHAOLi，YINYan
（Xinjiang University of Finance and Economics，Urumqi 83oo12， China）
Abstract：Theconstructionofbusiness environmentisanimportantmeasure toimplementthegovernance strategyoftheCommunistPartyofChinain the new erafor Xinjiang，China.This paper，basedon fieldresearchand textanalysis，constructsan evaluationsystemforfscal，tax，andinanialpreferentialpoliciesforeterpisesfromthaspects：policysergyoplete nes，andintensityandemploysteeycorelationanalysistoexploreteimpactoffscal，tax，andfinancialpreferetialpoliciesforenterprisesontheonstructionof thebusinessenvironment.TeresultsindicatetatXinjiang'sfiscal，taxandfinancialpreferentialpoliciesforenterpriseshaveahighdegreeofsynergy，ndthedegreeofpolicyimprovementandintensityare increasinginfluctuations.Thesepoliciescanefectivelypromotetheconstructionoflocalbusiness environments.However，furtherimprovementisneededinthediversificationofpolicytolsandtheimplementationofpreferentialpoliciesforenterprises. Athesametie，iisessaryteplyexplorenewmodelsoscal，taxndfiancialpreferetialpliciestatfullyev age the bilateral effects of policies and markets at special time points and events.
Key words： tax and finance; preferential policies for enterprises;business environment; policy index
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