增值税减税的劳动分配效应研究  

The Research on the Labor Distribution Effect of VAT Reduction

作　　者：李红霞[1] 张亚璟 殷诗絮 LI Hong-xia;ZHANG Ya-jing;YIN Shi-xu

机构地区：[1]首都经济贸易大学财政税务学院

出　　处：《中央财经大学学报》2022年第8期14-24,共11页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金项目“我国减税降费政策效果绩效评估与风险防范研究”(项目编号:20BJY219);教育部人文社会科学研究规划基金项目“新时代中期预算脆弱度分析与可持续路径选择研究”(项目编号:18YJA790044)。

摘　　要：党的十九届六中全会《决议》明确提出,要“坚持以人民为中心,着力扩大中等收入群体的规模”。增值税作为我国占比最大的税种,对促进社会分工,调节收入分配,提高劳动效率等方面起着关键作用。近年来,我国几次下调了增值税率为企业减负增效,助力企业健康发展,但目前界内关于增值税对收入分配效应的研究相对薄弱,对增值税有效税率变动调节企业劳动收入份额的研究更为少见。因此,在现行增值税政策下,增值税有效税率变动对企业税收负担及初次收入分配效应的影响值得进一步探究。笔者通过构建数理模型分析得出增值税有效税率是决定劳动收入份额的重要因素,并利用2014-2020年全行业上市公司数据,采用固定效应模型,研究发现增值税有效税率降低1%,企业劳动收入份额上升0.367%,这种提升效应在不同类型企业中存在异质性,这为降低增值税率从而提高劳动者的收入提供了新证据,为缩小收入分配差距推进共同富裕,也为减税降费的进一步实施提供新思路。The“Resolution”of the Sixth Plenary Session of the 19 th Central Committee clearly stated that we should“adhere to the people-centered approach and focus on expanding the size of the middle-income group.”As the largest tax in my country,value-added tax plays a key role in promoting social division of labor,regulating income distribution,and improving labor efficiency.In recent years,our country has lowered the value-added tax rate several times to reduce burdens and increase efficiency for enterprises,helping enterprises to develop healthily.However,at present,the research on the effect of value-added tax on income distribution in the industry is relatively weak.Therefore,under the current value-added tax policy,the impact of changes in the effective tax rate of value-added tax on the tax burden of enterprises and the distribution effect of primary income deserves further exploration.This paper analyzes by constructing a mathematical model and concludes that the effective tax rate of VAT is an important factor in determining the share of labor income,and using the data of listed companies in the whole industry from 2014 to 2020.Using a fixed effect model,the study finds that the effective VAT rate is reduced by 1%,and the share of labor income of enterprises is increase of 0.367%.This kind of promotion effect is heterogeneous among different types of enterprises,which provides new evidence for reducing the value-added tax rate to increase the income of laborers,for narrowing the income distribution gap and promoting common prosperity,and for reducing taxes and fees.This study provides new ideas for further implementation.

关 键 词：增值税减税 增值税有效税率 劳动收入份额 共同富裕 

分 类 号：F810.2[经济管理—财政学]