税收政策对企业劳动雇佣的影响机制研究  

Research on the Impact Mechanism of Tax Policy on Enterprise's Labor Employment

作　　者：黄一松[1] 杨睿欣 Huang Yisong;Yang Ruixin(Jiangxi University of Finance and Economics,Nanchang 330013,P.R.China)

机构地区：[1]江西财经大学会计学院,南昌330013

出　　处：《江西科技师范大学学报》2024年第2期71-76,107,共7页Journal of Jiangxi Science & Technology Normal University

基　　金：江西省社会科学基金项目“债券市场开放对企业劳动雇佣的影响、机制及后果研究”(编号:23GL29);江西省高校人文社会科学研究项目“增值税留抵退税与企业杠杆操纵研究”(编号:JJ23224)。

摘　　要：就业是民生之本,企业作为“就业容纳器”在吸纳就业方面发挥着举足轻重的作用。我国政府部门相继出台各项税收政策,探讨税收政策是否以及如何影响企业劳动雇佣具有重要意义。分析发现,固定资产加速折旧政策、研发费用加计扣除政策、薪酬抵税政策、增值税留抵退税政策、增值税转型改革等税收政策通过缓解企业融资约束、促进企业创新、提升企业投资水平等作用机制,进而扩大企业劳动雇佣规模和改善企业劳动雇佣结构。employment is the foundation of people's livelihoods,and enterprises,as"employment absorbers,"play a crucial role in job creation.The Chinese government has successively introduced various tax policies.Exploring whether and how these tax policies affect enterprise labor employment is of great significance.This article finds that tax policies such as accelerated depreciation of fixed assets,additional deduction of R&D expenses,salary tax credit,VAT credit refunds,and VAT reform can promote the scale of employment and improve the structure of employment by easing financing constraints,promoting innovation,and improving investment level.

关 键 词：税收政策 劳动雇佣 融资约束 

分 类 号：F234.4[经济管理—会计学]