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作 者:张爱文[1] 李唐 ZHANG Ai-wen;LI Tang(School of Business Administration,Shanxi University of Finance and Economics,Taiyuan 030006,China;Business School,Shanxi Finance and Taxation College,Taiyuan 030024,China)
机构地区:[1]山西财经大学工商管理学院,山西太原030006 [2]山西省财政税务专科学校,山西太原030024
出 处:《税务与经济》2023年第2期60-69,共10页Taxation and Economy
基 金:教育部人文社会科学青年基金项目(22C10110007)。
摘 要:价值链贸易强度拉大了中国资本和低技术劳动同高、中技术劳动在行业内生产要素的报酬差距;直接中间品贸易强度拉大了资本和高技术劳动同中、低技术劳动在行业内生产要素的报酬差距,间接中间品和最终品贸易强度均拉大了资本和高技术劳动同中、低技术劳动在生产要素上的报酬差距,且直接中间品贸易强度对生产要素报酬差距的影响要大于间接中间品贸易强度和最终品贸易强度对其的影响;价值链贸易强度对服务行业生产要素报酬差距的影响要大于其对货物行业的影响。因此,我国应加强对中、低技术劳动力的再培训,完善社会保障体系,构建科学合理的财税制度。Based on the relevant data of the World Input-Output Database,this paper systematically studies the impact of value chain trade intensity on the remuneration gap of production factors in China′s industry,and the results show that the value chain trade intensity widens the gap between Chinese capital and low-skilled labor and high-tech labor and medium-skilled labor in the industry. The trade intensity of direct intermediate goods has widened the remuneration gap between capital and high,medium and low-skilled labor in the production factors in the industry,and the trade intensity of indirect intermediates and final goods has widened the remuneration gap between capital,high-tech labor and medium-and low-skilled labor in production factors,and the impact of direct intermediate trade intensity on the remuneration gap of production factors is greater than the impact of indirect intermediate trade intensity and final product trade intensity on it. The impact of value chain trade intensity on the remuneration gap for factors of production in the service sector is greater than its impact on the goods sector. Based on the research conclusions,this paper focuses on strengthening the retraining of medium and low skilled labor force. Some suggestions are put forward on how to improve China′s social security system and build a scientific and reasonable fiscal and taxation system.
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