摘要
本文以2007—2013年全国税收统计调查数据为研究对象,采用固定效应模型实证分析了税收任务对企业社保遵从的影响及机制。基准分析结果表明,税收任务对企业社保遵从具有负向影响,且上述结论在考虑内生性问题后依然稳健成立。异质性分析结果表明,一方面,税收任务导致的企业策略性降低社保遵从主要表现在非劳动密集型企业和非重点税源企业,反映了社保费征管部门针对不同类型企业的差异化征管强度;另一方面,降低税务任务的完成难度和采取税务全责的社保费征收模式可在一定程度上缓解税费替代的跷跷板效应。机制分析结果表明,过高的税收任务增加了企业税负,企业为了缓解税负增加带来的现金流压力,策略性地选择降低社保遵从,表现为税费替代的跷跷板效应。本文的研究为客观评价税收任务与企业社保遵从的关系提供了重要的经验证据,即应该高度重视过重的税收任务对企业税费征缴造成的微观影响,优化税收任务的制定流程与强度设置,提高税务部门在社保费征管上的主体责任意识,从而进一步缓解企业税费替代问题。
The government has actively promoted the transfer of the power of social insurance premiums collection from the social security department to the tax department.However,the transfer of collection institutions may not necessarily completely solve the problem of long-term insufficient compliance.In this context,it is of great practical significance to deeply explore the micro impact of tax incentives provided by the tax department under the task management system on corporate social security premiums,and analyze how to optimize social security premiums collection and management in the tax department and reduce conflicts in tax-premium collection and management.This paper takes the national tax survey data from 2007 to 2013 as the research object,manually collects the tax task data at the level of prefecture-level city,and uses the fix effect model to empirically analyze the impact of the tax task of the tax department and corporate social security compliance and its mechanism.The results show that heavy tax task makes enterprises reduce their social security compliance,which is robust after considering the endogeneity problem.Mechanism analysis shows that the tax task increases the tax burden of enterprises,and enterprises choose to strategically reduce social security payment compliance to alleviate the cash flow pressure caused by the increase of tax burden,which shows the seesaw effect of tax-premium substitution.Specifically,for every 1%increase in the growth rate specified by the municipal tax task,corporate social security compliance decreases by 0.103%.The heterogeneity analysis shows that,on the one hand,the strategic reduction of social security compliance caused by tax tasks is mainly manifested in non-labor-intensive enterprises and non-key tax source enterprises,which reflects the differentiated collection and management intensity of premiums collection and management departments for different types of enterprises.On the other hand,enterprises’strategic reduction in social security compliance caused b
作者
任星宇
吕炜
REN Xing-yu;LYU Wei(Economic and Social Development Research Institute,Dongbei University of Finance and Economics,Dalian 116025,China;College of Economics,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《财经问题研究》
CSSCI
北大核心
2023年第9期81-93,共13页
Research On Financial and Economic Issues
基金
国家自然科学基金重点项目“国家治理视角下公共服务供给的财政制度研究”(71833002)
国家自然科学基金重点项目“央地财政关系与财政制度优化研究”(72133001)。
关键词
税收任务
企业社保遵从
税费替代
企业税负
现金流量
tax task
corporate social security compliance
tax-premium substitution
corporate tax burden
cash flown
