企业养老保险缴费率、缴费基数与就业效应  

CONTRIBUTION RATE, REPORTED PAYMENT BASE AND EMPLOYMENT

作　　者：邱志刚 苗萌 王子悦 杨真 QIU Zhigang;MIAO Meng;WANG Ziyue;YANG Zhen(School of Finance,Renmin University of China)

机构地区：[1]中国人民大学财政金融学院,国际货币研究所,100872 [2]中国人民大学财政金融学院,100872 [3]中金资本运营有限公司

出　　处：《经济理论与经济管理》2022年第5期95-111,共17页Economic Theory and Business Management

基　　金：国家自然科学基金面上项目“关于基金行业组织结构的理论与实证研究”(批准号:71773127)的资助。

摘　　要：本文以上市公司为样本,研究法定养老保险缴费比例变动对企业申报的缴费基数、就业规模等决策的影响和具体机制。在给定监管力度和法律环境下,在法定缴费比例上升时,企业会减小申报基数;反之则增加申报基数。在《劳动合同法》实施后,企业缴费基数是企业与员工共同商量的结果,并且法定缴费比例变动对企业就业规模的影响具有不对称性。在对不同企业类型进行分析后发现:(1)当法定比例降低时,省份社会平均工资水平较低的企业逃费程度降低的幅度大于省份社会平均工资较高的企业。(2)当法定比例上升时,资本密集的企业相比于劳动密集的企业会更多地减少就业规模。(3)当法定比例上升时,非国有企业减少就业规模,而国有企业不会。Using the data of listed companies, this paper studies how the changes of statutory pension insurance payment ratio affect the payment base declared by enterprises and employment. When the proportion of legal payment rate increases, the enterprises reduce the declaration base;otherwise, they increase the declaration base. After the implementation of the Labor Contract Law, the payment base of enterprises is the result of bargaining between enterprises and employees, and its impact on employment is asymmetric. Classifying enterprises into several categories, further analysis shows that:(1) when the legal proportion decreases, the enterprises in low wage areas reduce the degree of fee evasion more than those in high wage areas.(2) When the legal proportion increases, capital-intensive enterprises reduce the employment scale more than labor-intensive enterprises.(3)When the legal proportion increases, non-state-owned enterprises reduce the scale of employment, while state-owned enterprises do not.

关 键 词：养老保险 企业缴费基数 就业效应 

分 类 号：F842.67[经济管理—保险] F249.2F832.51