税收优惠如何影响企业就业吸纳能力?——以固定资产加速折旧政策为例  

How do Tax Incentives Affect the Employment Absorption Capacity of Enterprises?——Taking the Policy of Accelerated Depreciation of Fixed Assets as an Example

作　　者：李光龙[1] 王钟禹 Li Guanglong;Wang Zhongyu

机构地区：[1]安徽大学经济学院

出　　处：《财政科学》2023年第11期70-83,共14页Fiscal Science

基　　金：安徽省哲学社会科学规划重点项目“安徽经济高质量发展的财政支持体系优化研究”(项目编号:AHSKZ2019D018,项目负责人:李光龙)。

摘　　要：就业是民生之本,是关系我国经济社会发展全局的重中之重。本文基于2011—2018年沪深股市制造业企业微观数据综合评估2014年和2015年固定资产加速折旧政策的两次试点对企业就业吸纳能力的政策效果。实证结果表明加速折旧政策显著增强了企业就业吸纳能力。机制分析表明,加速折旧政策对劳动力的“替代效应”小于产出增加对劳动力的“产出效应”。分组讨论表明,加速折旧政策效果在资本密集型和社会责任感强的企业中更为明显。进一步分析发现,加速折旧政策影响下企业增加用工需求的行为会产生不同“溢出效应”,制造业同一行业内其他企业会挤出目标企业的劳动力,而其他行业内企业会使目标企业的劳动雇佣增加。本文的研究从微观主体视角丰富了对税收优惠多重效果的理解,并为后续政策优化提供参考。Employment is the foundation of people's livelihood and the top priority of China's overall economic and social development.This article is based on the comprehensive evaluation of micro-data of manufacturing enterprises in the Shanghai and Shenzhen stock markets from 2011 to 2018,and the employment incentive effect of the two pilot policies of accelerated depreciation of fixed assets in 2014 and 2015 on the employment absorption capacity of enterprises.The empirical results show that the accelerated depreciation policy has significantly enhanced the employment absorptive capacity of enterprises,which has passed the robustness test.Mechanism analysis shows that the"substitution effect"of accelerated depreciation policies on labor is smaller than the"output effect"of increased output on labor.Group discussions indicate that the effect of accelerated depreciation policies is more pronounced in capital intensive and socially responsible enterprises.Further analysis reveals that under the influence of accelerated depreciation policies,the behavior of enterprises in increasing labor demand will have different"spillover effects".Other enterprises in the same manufacturing industry will squeeze out the labor force of the target enterprise,while enterprises in other industries will increase the labor employment of the target enterprise.

关 键 词：固定资产加速折旧 就业吸纳能力 社会责任感 溢出效应 

分 类 号：F812.42[经济管理—财政学]