纳税人身份选择与就业机会——来自全国工商与税务匹配数据的证据  

Taxpayer Identity Selection and Employment Opportunities:Evidence from the Matched Data of Chinese Firms and Taxation

作　　者：赵颖[1] 鲁元平[1] 王熙 杨国超[3] ZHAO Ying;LU Yuanping;WANG Xi;YANG Guochao(School of Public Finance and Taxation,Zhongnan University of Economics and Law;School of Economics,Peking University;School of Accounting,Zhongnan University of Economics and Law)

机构地区：[1]中南财经政法大学财税学院、收入分配与现代财政学科创新引智基地,100084 [2]北京大学经济学院,100084 [3]中南财经政法大学会计学院、收入分配与现代财政学科创新引智基地,430073

出　　处：《经济研究》2023年第9期152-170,共19页Economic Research Journal

基　　金：国家自然科学基金面上项目(72073144,72074224,72374217,72374218)的资助。

摘　　要：税收管理是提升税收征管效率和提高国家治理能力的重要基础,纳税人专业化管理制度是税收管理的重要制度安排,但未得到足够关注。其中,企业通过选择纳税人身份如何影响就业机会,具有重要的现实意义。本文在2018年首次实施一般纳税人向小规模纳税人转登记制度的政策背景下,使用2017—2018年全国企业、税务、招聘和信用数据的匹配样本,分析这种转登记制度实施对就业的影响。研究发现:(1)该政策对就业岗位产生了较大冲击,企业层面就业岗位减少了-1.38%。在一般纳税人集中的区域和行业中,这种负面冲击更大。(2)其内在动机在于两种身份纳税人间税负差异,以及针对小规模纳税人的逆向税收激励。(3)这种就业冲击在一定时期内持续存在,这并不是资本替代劳动所致,企业投融资水平没有增加。实施这种转登记制度在给予企业选择纳税身份的同时,对就业造成的负面影响需要引起足够的重视并出台配套措施,促进减税红利在不同主体间共享。Tax administration is an important foundation for improving tax collection and management efficiency as well as stabilizing national governance capabilities.The continuous improvement of tax collection and management capabilities requires not only steady changes in taxation,but also lasting improvement in management.Among them,the professional management system for taxpayers is an important institutional arrangement for tax administration.The development of small-scale market entities often faces a dilemma:small-scale market entities are an important force in absorbing social employment,while the tax burden of small-scale taxpayers in some industries is actually higher.Although China implements classified management of value-added tax entities,the original intention of the system is that the tax burden of small-scale taxpayers is lower than that of general taxpayers.How enterprises can influence their own development and social welfare by choosing taxpayer identity has not received sufficient attention yet.In fact,the small-scale market entities absorb a large number of jobs,but the fiscal costs brought by tax cuts are far lower than other types such as fixed assets investment.This paper focuses on how the behaviors and decision-making of general taxpayers will change in the reform of the taxpayer identity management system implemented in May 2018 in China,and its impacts on social employment,to supplement the existing research.Specifically,in the context of the government's policy of allowing general taxpayers to re-register as small-scale taxpayers for the first time in 2018,we use the matched samples of national firm data,tax data,recruitment data,and credit data from 2017 to 2018 to analyze the impact of the implementation of this re-registration system on enterprise development.The findings are as follows.(1)This policy has had significant impacts on employment opportunities,with a reduction of 1.38%in jobs at the firm level.In regions and industries where general taxpayers are concentrated,the negative impa

关 键 词：一般纳税人 转登记 小规模纳税人 就业 税负 

分 类 号：F812.42[经济管理—财政学] F249.2