社会保险费征缴体制改革会提高企业的社保合规程度吗?——基于中国工业企业数据库的分析  

Does the Reform of Social Insurance Contribution Collection System Influence the Social Insurance Compliance of Enterprises?Based on an Analysis of the Chinese Industrial Enterprise Database

作　　者：刘辉 刘子兰[2] Liu Hui;Liu Zilan(Jiangxi University of Finance and Economics,Nanchang;Hunan Normal University,Changsha)

机构地区：[1]江西财经大学财税与公共管理学院 [2]湖南师范大学商学院

出　　处：《经济社会体制比较》2020年第4期41-51,共11页Comparative Economic & Social Systems

基　　金：国家社科基金重大项目“促进消费持续增长的长期政策和长效机制研究”(项目编号:12&ZD050)。

摘　　要：文章以2004~2007年云南省和浙江省各地级市的社保征缴体制渐进改革作为准自然实验,基于地级市层面的社保政策缴费率数据和双重差分法估计了社会保险费征缴体制改革对企业社保合规程度的影响,并比较了税务代征和税务全责征收模式的效果差异。研究发现,社保征缴体制改革显著地提高了企业的参保概率和缴费水平。进一步的机制分析表明,社保征缴体制改革主要通过改变社保征缴强度来影响企业社保合格程度,由于缺乏信息优势和征收激励,税务代征的效果较税务全责征收更差。文章还发现社保征缴体制改革对非国有企业、小规模企业、劳动密集型企业和工资水平较低的企业的社保合规程度影响更为明显。文章为评估社会保险费征缴体制改革的政策效应提供了经验证据。Based on the social insurance regulated contribution rate data at the prefectural level and the DID method,this paper takes the gradual reform of the social insurance collection system in Yunnan and Zhejiang provinces from 2004 to 2007 as a quasi-natural experiment,and estimates the effect of the social insurance collection system reform on the compliance of enterprises.Furthermore,we compare the differences in the effects of two social insurance collection reforms.The results are that the reform of the social insurance contribution collection system significantly increased the probability of enterprise participation and the level of contributions.A further channel analysis shows that the impact of the social insurance contribution collection system reform on firms social security compliance is mainly achieved by changing the intensity of social security collection.Due to the lack of information advantages and collection incentives,the effect of the model in which the tax authority bears part of the collection responsibility is worse than that tax authority bears all collection responsibility.It is also found that the reform of the social security collection system has a more obvious impact on the social insurance compliance of non-state enterprises,small enterprises,labor-intensive enterprises,and enterprises paying lower wages.This article provides empirical evidence for evaluating the policy effects of the reform of the social insurance collection system.

关 键 词：社会保险费 征缴体制改革 缴费率 

分 类 号：F840.6[经济管理—保险]