摘要
我国推动企业高质量发展的税收优惠政策多数偏向资本要素,而激励使用劳动要素的较少。前者通常不利于提升劳动收入份额,后者的影响又如何呢?对此,本文基于2008年薪酬抵税改革运用双重差分实证分析。研究发现:薪酬税收激励能提升劳动收入份额,在样本均值处约上升4.62%。该政策促进企业提高薪酬待遇,且普通员工受益大于管理层,并且对企业效率和效益均有正向影响。综合来看,此类税收优惠政策能更好兼顾高质量发展和共同富裕,践行“在高质量发展中促进共同富裕”宜更多运用。
Most of China's preferential tax policies to promote high-quality development are biased towards encouraging enterprises to use capital factors, while relatively few encourage enterprises to use labor factors. Literatures find that although the former type of tax preference can improve the production efficiency of enterprises, but they usually have an unexpected negative impact on the share of labor income. What is the impact of the latter type of tax preference? Clarifying this issue is of great significance for promoting common prosperity in high-quality development.Based on the quasi-natural experiment of the 2008 salary tax credit reform, this paper selects the annual data of China's non-financial A-share listed companies from 2003 to 2014,empirically analyzes how salary tax incentives affect labor income share and enterprise production efficiency by difference-in-difference, and constructs a mathematical model to derive the mechanism. The empirical analysis shows as follows: First, the salary tax incentive imposed by the salary tax credit reform can increase the share of labor income, and the increase rate at the sample mean is about 4.62%. Second, the salary tax incentives promote enterprises to improve their remuneration packages, and the benefit of ordinary employees is significantly greater than that of management. Third, the salary tax incentives have a significant positive impact on the production efficiency of enterprises, which is mainly manifested in improving the labor productivity and per capita performance of enterprises.The above empirical analysis results have passed a series of robustness tests, such as using alternative variable measures, conducting PSM-DID regressions, and conducting placebo test, etc. On the whole, the salary tax incentives imposed by the salary tax credit reform are conducive to increasing the share of labor income on one hand, and have a positive impact on the production efficiency and efficiency of enterprises on the other hand. The findings implicate that tax preference encouraging enterprises to use labor factors ultimately promotes the transformation and upgrading of enterprises to a high-quality and high-efficiency structure, and can better balance the goals of common prosperity and high-quality development.Based on the above findings, this paper puts forward the following policy suggestions for the adjustment direction and focus of China's future preferential tax policies: First, government optimize the structure of tax policies and appropriately increase the preferential tax policies to encourage the input of labor factors of market entities. Second, it is necessary to use the preferential tax policies for market entities and the preferential tax policies for individual workers simultaneously. Third, policy makers adhere to the system concept and enhance the synergy between preferential tax policy tools and other types of policy tools.
作者
钟晓敏
占泽英
鲁建坤
ZHONG Xiaomin;ZHAN Zeying;LU Jiankun(Institute of Local Finance Research,Zhejiang University of Finance and Economics)
出处
《经济理论与经济管理》
CSSCI
北大核心
2024年第3期83-96,共14页
Economic Theory and Business Management
基金
国家社科基金一般项目“生产网络视角下税务执法标准差异对国内市场统一的影响研究”(22BJY246)
浙江省哲学社会科学规划重大招标课题“实现共同富裕过程中优化公共服务配置研究”的资助。
关键词
薪酬税收激励
劳动收入份额
双重差分法
高质量发展
compensation tax incentives
labor income share
difference-in-difference
high-quality development
作者简介
通讯作者:鲁建坤,浙江省哲学社会科学重点研究基地浙江财经大学地方财政研究院、浙江财经大学财政税务学院,邮政编码:310018,电子信箱:wiselu1111@163.com。
