【摘要】 文章选取2013—2022年安徽省制造业上市公司数据，实证考察减税降费对制造业就业的影响。结果显示，减税降费能够显著促进制造业就业，此结论在经过稳健性检验和内生性处理后依然成立。作用机制检验结果表明，减税降费通过减轻企业税费负担、激励企业投资两条传导路径提升制造业就业水平。进一步分析发现,减税降费对企业微观层面制造业就业的正向效应能够传导到地区宏观层面，促进安徽省各市制造业就业。更多还原

【Abstract】 The article employs data from listed manufacturing firms in Anhui Province from 2013 to 2022 to empirically examine the effects of tax and fee reductions on manufacturing employment. The results indicate that tax and fee reductions significantly promote manufacturing employment, a conclusion that remains valid after robustness tests and endogenous treatment. Mechanism analysis reveals that tax and fee reductions enhance manufacturing employment through two transmission pathways: reducing corporate tax and fee burdens and increasing corporate investment. Further analysis shows that the positive effects of tax and fee reductions on manufacturing employment at the micro enterprise level can transmit to the maceo regional level, boosting Anhui’s city manufacturing employment.更多还原