社保费负担、创新挤出与企业生产率--基于社保费征管体制改革的研究  

Social Security Burden,Innovation Squeeze and FirmsProductivity:Based on the Reform of Social Security Premium Collection

作　　者：张玲 秦雪征[1] 温舒 马光荣[2] Zhang Ling;Qin Xuezheng;Wen Shu;Ma Guangrong(School of Economics,Peking University;School of Finance,Renmin University of China)

机构地区：[1]北京大学经济学院 [2]中国人民大学财政金融学院

出　　处：《经济科学》2024年第1期146-167,共22页Economic Science

基　　金：国家社会科学基金重大项目“现代财政--金融结合框架下的地方债务管理研究”(项目编号:21&ZD095);国家自然科学基金项目“税收政策的福利效果评估”(项目编号:71973142)的阶段性成果。

摘　　要：税务部门全责征收社保费,有助于社保费征缴体系的规范,但社保征缴力度的加强增加了企业税费负担,挤出了企业创新投入,不利于生产率的提升。2019年中国开始全面推行税务部门全责征收社保费,但自2000年起,广东、浙江、福建等六个省份已陆续完成税务全责征收试点。本文利用1998-2013年中国工业企业数据,使用双重差分模型,评估了税务全责征收社保费改革对企业全要素生产率的影响。结果显示,改革显著降低了企业全要素生产率。政策实施后,企业全要素生产率平均降低16%。进一步检验税务全责征收模式影响企业全要素生产率的机制发现,改革增加了企业的社保费负担,缩减了企业现金流,加深了企业融资约束程度,从而挤出了企业的创新投入,导致企业研发投入和申请专利数量显著下降。本文结论表明,在推行税务全责征收社保费、规范社保征收体系的同时,应考虑激发市场主体的活力,缓释改革对企业生产带来的阵痛,为企业纾困解难。Tax department imposes social security fees with full responsibility can standardize the social security feescollection system.However,strengthening social security collection will in-crease tax burden on firms and squeeze out their innovation investment,which is not conducive to productivity improvement.In 2019,China began to fully implement a policy which assigns full responsibility to the tax department for the collection of social security fees.Since 2000,Guang-dong,Zhejiang,Fujian,Hainan,Liaoning and Hunan have successively completed this policy pilot.Based on the data of Annual Survey of Industrial Firms from 1998 to 2013,this paper ap-plies the difference-in-difference model(DID)to evaluate the impact of the reform on firm total factor productivity.The results indicate that the reform significantly reduces firm total factor pro-ductivity(TFP).After the implementation of the policy,the TFP of enterprises decreased by 16%on average.Furthermore,this paper examines the mechanisms through which the policy af-fects TFP.The results show that the reform leads to higher employment cost,reduced cash flow,thereby deepening the financing constraints of enterprises,then reducing both input and output of innovation.The conclusion of this paper suggests that alongside the standardization of the social security fee collection system under the reform which assigns tax department full responsibility for the collection of social security fees,the potential negative impact of increased tax burden on firm productivity should be carefully considered as well.

关 键 词：税务全责征收 企业全要素生产率 融资约束 创新挤出 

分 类 号：F812[经济管理—财政学]