摘要
就业是民生之本、财富之源,财政是国家治理的基础和重要支柱。但财政政策在稳定和扩大就业中能发挥怎样的作用,还有争议。凝聚共识的关键,一是从统计上考察政策对就业的影响,验证政策是否具有统计显著性,二是评估创造单个就业岗位的财政成本有多大,通过考察投入经济性判断政策可行性。为评估我国财政政策促就业的作用空间,借助2014年实施的固定资产加速折旧政策冲击,利用2010-2016年地级市面板数据,本文在评估减税就业效应的基础上,核算了创造单个就业岗位的财政成本。研究发现,加速折旧显著促进了就业,核算表明,新创造一个就业岗位所需税式支出不超过2.81万元,在2014年职工平均工资的60%内,总体低于发达国家,但已然不小。这意味着我国通过财政政策稳保就业仍有空间,但要做好跟踪评估。本文采用较为严谨的方式,评估了我国就业岗位创造的财政成本,评估结果也为相关预算编制提供了支出标准参考。
This paper explores whether the current fiscal inputs are working as they should and if the policy implementation costs are too large(i.e.,the input economics).In exploring these issues,one of the key tasks is to assess the fiscal cost of creating jobs under the current labor market conditions.This paper assesses the feasibility of fiscal policies by analyzing the input economics.To assess the fiscal cost of job creation in China and evaluate the role of fiscal policy in promoting employment in China,this paper uses the Accelerated Depreciation of Fixed Assets Policy for empirical analysis.This policy was issued because the slowdown of investment growth in the manufacturing industry after 2014 hindered firms'transformation and upgrades.This slowdown also impeded a development goal,that is,to accelerate the transformation of economic development patterns and speed up the construction of an innovative country,which was issued by the Third Plenary Session of the 18th Central Committee of the Communist Party of China in 2013.This fiscal policy specifies that enterprises'new fixed assets in six industries can adopt an accelerated depreciation method after January 1,2014.These six industries comprise biopharmaceutical manufacturing;specialized equipment manufacturing;manufacturing railway,vessel,aerospace,and other transportation equipment;manufacturing computers,communication equipment,and other electronic equipment;manufacturing instruments and meters;and information transmission,software,and information technology services.Specifically,the newly acquired instruments and equipment for all enterprises in the above six industries after January 1,2014(including self-built materials),with a unit value not exceeding 1 million yuan,allowing a one-time charge to current costs and expenses,deducted in the calculation of taxable income,no longer divided into years to calculate depreciation are considered.The unit price of these newly acquired instruments and equipment with a value of more than 1 million yuan can be depreciate
作者
李明
张璿璿
郑礼明
LI Ming;ZHANG Xuanxuan;ZHENG Liming(School of International Trade and Economics,University of International Business and Economics;School of Public Finance and Taxation,Capital University of Economics and Business;Economics&Technology Research Institute,China National Petroleum Corporation)
出处
《金融研究》
CSSCI
北大核心
2023年第7期57-76,共20页
Journal of Financial Research
基金
国家社科基金重大项目(批准号19ZDA072)
国家社科基金一般项目(批准号18BJY216)
北京社科基金重点项目(批准号21DTR012)的资助。
关键词
就业吸纳能力
就业乘数
财政成本
绩效评估
Absorptive Capacity
Employment
Job Multiplier
Fiscal Cost
Performance Evaluation
