纳税信用评级制度与企业劳动收入份额  

Tax Credit Rating System and Labor Income Share of Enterprises

作　　者：程名望[1] 谷阳 韩雨萱 CHENG Ming-wang;GU Yang;HAN Yu-xuan(School of Economics and Management,Tongji University,Shanghai 200092,China;Faculty of Business and Management,Beijing Normal University-Hong Kong Baptist University United International College,Zhuhai,Guangdong 519087,China)

机构地区：[1]同济大学经济与管理学院,上海200092 [2]北京师范大学-香港浸会大学联合国际学院、工商管理学院,广东珠海519087

出　　处：《湘潭大学学报（哲学社会科学版）》2024年第1期27-35,共9页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社会科学基金重点项目“城乡融合视角下推进以人为核心的新型城镇化研究”(22AZD048)。

摘　　要：采用2011—2020年A股上市公司为研究样本,探讨了纳税信用评级制度对企业劳动收入份额的影响及其机理。研究发现:纳税信用评级制度显著提高了企业劳动收入份额。机制分析表明,纳税信用评级制度通过缓解企业融资约束和调整企业雇佣决策进而影响企业劳动收入份额。异质性分析发现,纳税信用评级制度对劳动收入份额的促进作用对于非国有企业、信息不对称较高企业以及普通员工更为显著。本研究对于提高劳动收入份额,促进共同富裕具有重要意义。Using A-share listed companies from 2011 to 2020,this paper explores the impact of the tax credit rating system on labor share of enterprise and its mechanism.The study finds that the tax credit rating system significantly increases the labor share of enterprises.Mechanism analysis shows that the tax credit rating system influences the labor share of enterprises by alleviating corporate financing constraints and adjusting corporate hiring decisions.Heterogeneity analysis reveals that the promotion effect of the tax credit rating system on labor share is more prominent for non-state-owned enterprises,enterprises with high information asymmetry and ordinary employees.This study holds significant importance for increasing the labor income share and promoting common prosperity in China.

关 键 词：企业劳动收入份额 纳税信用评级制度 融资约束 雇佣决策 

分 类 号：F046[经济管理—政治经济学]