社保征收机构对企业成本加成率的影响研究  

A Study on the Impact of Social Security Levy Agencies on Enterprise Cost Markup Ratio

作　　者：李新[1] 蒋越 徐微 Li Xin;Jiang Yue;Xu Wei

机构地区：[1]湖北经济学院财政与公共管理学院 [2]中南财经政法大学工商管理学院、国际商务研究所

出　　处：《宏观经济研究》2020年第8期92-104,共13页Macroeconomics

基　　金：湖北地税中心的资助。

摘　　要：在中国社会保险费的征缴体制中,社保部门和地方税务部门并存的"双主体"征缴模式存在已久。2018年中国进一步改革社保征缴体制,规定自2019年1月1日起,由税务部门负责包括各项社保缴费数额核定、征收在内的全部征缴环节。但学术界关于哪个部门征收社保更有效率一直存在争议。本文将从征收机构对企业成本加成率的影响这一角度切入,探究社保征收机构的影响效应。本文利用2004—2007年工业企业数据库中的微观数据,分别以浙江省和江苏省为处理组和控制组,用倾向得分匹配和双重差分法(PSM-DID)来评估这一政策的实施对企业成本加成率的影响。研究发现:税务部门征收社会保险费会显著降低企业成本加成率,并且利用稳健性检验之后该结论依然成立。中介效应检验发现征收机构会通过提高企业的实际缴费比例来降低企业成本加成率。在进一步的异质性分析中发现税务部门征收社保对国有企业和中小规模企业的成本加成率没有显著影响,对非国有企业和大规模企业有显著的负向影响。最后本文提出了相关的政策建议。In China’s social insurance premiums collection system,the‘dual subject’collection model coexisting with the social security department and the local taxation department has existed for a long time.In 2018,China further reformed the social security collection system,stipulating that from January 1,2019,the taxation department will be responsible for all collection links including the verification and collection of various social security payment amounts.But academia has been controversial about which department is more efficient in collecting social security.This paper will start from the perspective of the impact of the collection agency on the cost markup ratio of enterprises,and explore the impact of the social security collection agency.Using the micro data in the industrial enterprise database from 2004 to 2007,this paper uses Zhejiang Province and Jiangsu Province as the processing group and control group,respectively,and uses Propensity score matching and difference-in-difference method to evaluate the impact of the implementation of this policy on the cost markup ratio of enterprises.The study finds that the collection of social insurance premiums by tax authorities will significantly reduce the cost markup ratio of enterprises,and the conclusion is still valid after using the robustness test.The intermediary effect test finds that the collection agency will reduce the cost markup ratio of the enterprise by increasing the actual contribution rate of the enterprise.In further heterogeneity analysis,it is found that the tax authorities’collection of social security has no significant impact on the cost markup ratio of state-owned enterprises and small and medium-sized enterprises,and has a significant negative impact on non-state-owned enterprises and large-scale enterprises.Finally,this paper puts forward relevant policy suggestions.

关 键 词：成本加成率 双重差分法 倾向得分匹配法 

分 类 号：F406.7[经济管理—产业经济] F425