社会保险征收体制改革与企业劳动收入份额  

Reform of Social Insurance Collection System and Enterprise Labor Income Share

作　　者：杜鹏程 杜妍 刘文翰 Du Pengcheng;Du Yan;Liu Wenhan(Department of Economics,Capital University of Economics and Business;Research Institute of Economics and Management,Southwestern University of Finance and Economics)

机构地区：[1]首都经济贸易大学经济学院,北京100070 [2]西南财经大学经济与管理研究院,四川成都611130

出　　处：《经济科学》2022年第6期160-176,共17页Economic Science

基　　金：北京市社会科学基金项目“减税降费对京津冀企业生产效率的影响机制及路径研究”(项目编号:19YJC026)的阶段性成果。

摘　　要：基于我国社会保险征收体制改革这一准自然实验,本文利用多时点双重差分法,考察企业社保规范化征收对劳动收入份额的影响及其作用机制。研究发现,改革显著地提升了企业劳动收入份额,且这一促进效应在税收征管力度较强地区、非国有企业和竞争度较高行业内的企业表现得更为明显。进一步的机制检验结果表明,企业参保率提升、劳均社保缴费额增加和员工薪酬福利上涨是改革促进企业劳动收入份额的经济机制,并且企业劳动生产效率和劳动密集度并未因此而降低。Based on the quasinatural experiment of the reform of China's social insurance collection system,this paper uses the multi-point difference-in-differences method to examine the impact and mechanism of the reform of enterprise social insurance collection system on labor income share.This paper finds that the reform can significantly increase the labor income share of enterprises,and this promotion effect is more obvious in areas with strong tax collection and management,nonstateowned enterprises and enterprises belonging to highly competitive industries.The results of the further mechanism tests show that the increase in the insurance participation rate of enterprises,social insurance contributions per person,and the employee compensation and benefits are the economic channels for the reform promoting the labor income share of enterprises,and the labor productivity and labor intensity of enterprises have not been reduced as a result.

关 键 词：社会保险征收体制改革 企业社保 征管力度 劳动收入份额 

分 类 号：F812.42[经济管理—财政学] F244.1