社保降费如何惠企利民:分担机制与缴费归宿  

How the Reduction in Social Security Contributions Benefits Enterprises and Employees:Sharing Mechanism and Incidence of Social Security Contributions

作　　者：徐舒[1] 张冰 王慧[2] Xu Shu;Zhang Bing;Wang Hui

机构地区：[1]西南财经大学经济学院 [2]西南财经大学中国金融研究院

出　　处：《世界经济》2023年第7期191-218,共28页The Journal of World Economy

基　　金：国家自然科学基金面上项目(71773095、72173099);中央高校基本科研业务专项资金项目(JBK2304105)的资助。

摘　　要：减税降费的收益在企业和劳动者间如何分配是评价相关政策效果的重要视角,其蕴含的税收归宿问题也是公共经济学长期关注的核心命题。本文利用中国各地区社保缴费基数下限差异,首次估计了中国社保降费的收益分享。通过构建理论模型,将社保缴费归宿表达为一系列可估计的充分统计量,分解产品市场价格渠道和要素市场工资渠道的不同影响。研究发现,劳动者获得了社保降费的主要收益,且价格渠道在福利改善中占主要地位。本文在产品市场和要素市场双重视角下考察了社保降费效果,有助于深入认识减税降费惠企利民的经济效应和机制。The distribution of the benefits of tax cuts between employees and enterprises is an important aspect to consider when assessing the effectiveness of relevant policies,and the problem of their tax incidence is also a core proposition of long-term concern for the public economies.This study estimates for the first time the benefit sharing of reduced social security contributions using the difference in the lower limit of the social security payment base in various regions of China.It constructs a theoretical model to express the social security contribution incidence as a series of sufficient statistics that can be estimated,and decomposes the different effects of the product market price channel and the factor market wage channel.The results reveal that employees receive the main benefits of the social security contribution reduction,and the price channel dominates in the improvement of social welfare.This paper examines the effect of reducing social security contributions from the perspective of the product market and the factor market,which is useful for a thorough understanding of the economic effect and mechanism of"tax and fee reduction"in benefiting enterprises and individuals.

关 键 词：减税降费 社保缴费归宿 价格传导 

分 类 号：D632.1[政治法律—政治学] F842.61[政治法律—中外政治制度] F279.2[经济管理—保险]