新疆财税金融惠企政策对营商环境的影响

——基于政策指数的实证分析

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中图分类号：F812.42；F127 文献标志码：A 文章编号：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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