摘要
近年来,中国企业的劳动力成本比较优势逐渐减弱,如何缓解企业用工成本压力成为了学术界和政府关注的焦点。本文基于2014—2022年微观企业和个人数据,考察了2019年个人所得税改革如何影响企业劳动力成本总量和结构。实证研究发现:2019年个人所得税改革显著降低了企业的劳动力成本,且相对于高管,普通职工的用工成本下降更为明显;其中,企业薪酬操纵和劳动力市场供给增加是个税减免降低企业用工成本的重要机制。异质性分析发现:个税减免使得人均薪酬较高、劳动密集型和民营企业的劳动力成本下降更多。进一步的,本文还发现个税减免可以激励企业增加雇佣和提高纳税遵从,从而实现减税降费与财政可持续发展的平衡。本文从劳动力成本视角拓展了关于个人所得税经济影响的研究边界,也为政府通过减税降费缓解企业用工成本压力提供了理论支持与政策参考。
In recent years,as the labor cost comparative advantage of Chinese enterprises has gradually eroded,alleviating labor cost pressures has become a critical concern for both scholars and policymakers.Based on micro-level enterprise and individual data from 2014 to 2022,this paper analyzes the impact of the 2019 personal income tax reform on both the total labor costs and the labor cost structure of enterprises.The results show that the 2019 personal income tax reform significantly reduced labor costs for enterprises,with the effect being more pronounced for ordinary employees.Key mechanisms through which tax reductions influenced labor costs include corporate compensation adjustments and an increase in labor market supply.The results of the heterogeneity analysis indicate that personal income tax reductions resulted in a more pronounced reduction in labor costs for enterprises with higher per capita wages,labor-intensive industries,and private enterprises.Furthermore,personal income tax reductions incentivized firms to increase employment and improve tax compliance,thereby striking a balance between tax and fee reductions and fiscal sustainability.This paper expands the research frontier on the economic effects of personal income tax from the perspective of labor costs.It also provides theoretical insights and policy recommendations for the government to alleviate corporate labor cost pressures through tax and fee reductions.
作者
刘华
颜语
马卓
Liu Hua;Yan Yu;Ma Zhuo
出处
《经济学家》
北大核心
2025年第10期35-46,共12页
Economist
基金
国家自然科学基金面上项目“房地产新形势下促进要素配置的财税政策研究:基于量化空间一般均衡模型的分析”(72473047)。
