税收征管信息化、租金分享与企业薪酬分配  

Informationization of Tax Collection and Management,Rent Sharing and Enterprise Salary Distribution

作　　者：胡洪曙[1] 王斐然 HU Hongshu;WANG Feiran(School of Public Finance and Taxation,Zhongnan University of Economics and Law,Wuhan,Hubei 430073,China)

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《河北大学学报(哲学社会科学版)》2025年第2期110-125,共16页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家社会科学基金一般项目“减税降费影响财政可持续性的机制分析、效应评估与策略优化研究”(24BJY056)。

摘　　要：具有广泛约束力和标准化的外部机制在治理企业薪酬分配不公平方面具有重要作用。通过构建税收征管信息化对企业薪酬分配的影响模型,并以金税三期上线时间差异作为准自然实验,考察了税收征管信息化对企业薪酬分配的影响以及租金分享的中介效应。结果表明,税收征管信息化显著缩小了企业薪酬分配差距,而差距缩小的来源主要是高管薪酬的降低以及低薪员工薪酬的提升。机制检验表明,税收征管信息化具有征税效应,能够通过降低企业租金水平来缩小薪酬分配差距;同时,税收征管信息化具有治理效应,能够通过抑制薪酬操纵行为和提升员工议价能力来优化租金分享比例,进而优化薪酬分配。异质性分析表明,非国有企业、经营业绩较低企业、内部控制质量较差以及薪酬管理健全程度较差的企业会对税收征管信息化有明显反应。最后,从构建来源广泛的税收数据体系、利用区块链技术促进企业纳税遵从、提高企业内部薪酬数据披露透明度等方面提出政策建议。External mechanisms with broad binding force and standardization play an important role in governing unfair enterprise salary distribution.By constructing a model of the impact of informationization of tax collection and management on enterprise salary distribution,and using the time difference in the launch of Golden Tax Project III as a quasi-natural experiment,the impact of informatization of tax collection and management on enterprise salary distribution and the mediating effect of rent sharing were examined.The results suggest that informatization of tax collection and management significantly narrows the enterprise salary gap,which is mainly due to the reduction of executive pay and the increase of low-paid employees’pay.Mechanism test shows that informatization of tax collection and management has a tax collection effect,which can narrow the salary distribution gap by reducing the enterprise rent;at the same time,informatization of tax collection and management has a governance effect,which can optimize the rent sharing ratio by suppressing salary manipulation and improving employees’bargaining power,thus optimizing salary distribution.Heterogeneity analysis shows that non-state-owned enterprises,enterprises with lower operating performance,enterprises with poor internal control quality,and enterprises with poor sound salary management will have significant reactions to informatization of tax collection and management.Finally,policy recommendations include developing a diverse tax data system,utilizing blockchain for corporate tax compliance,and enhancing transparency in disclosing internal salary data.

关 键 词：税收征管信息化 租金分享 企业薪酬分配 薪酬操纵 议价能力 

分 类 号：F812[经济管理—财政学]