社保费征管体制改革、企业负担与稳就业

Reform of Social Insurance Premium Collection and Management System,Enterprise Burden and Employment Stability

深化税费征管改革、规范社保费征管行为是全面提升税费治理能力、构建高效统一的税收征管治理体系的必然要求。然而“社保税征”改革引发了社会各界对“稳市场主体”“稳就业”的担忧。本文借助社保费征管体制改革的准自然实验,基于中国工业企业数据,采用双重差分法考察了征管体制改革对企业劳动力雇佣决策的影响及其作用机制。研究发现:社保费征管体制改革增加了企业实际缴费负担,迫使企业通过减少劳动力雇佣来应对社保费上升带来的成本压力。该效应在税务部门全责征收、低统筹层次地区的企业以及非国有企业、成本分担能力较低的中小规模企业、劳动密集度高的企业中更明显。进一步分析发现,社保费征管改革引致企业以资本替代劳动,尤其是对低技能劳动的替代。研究结论对进一步完善社保费征管体制与实现“稳就业”目标的双赢具有重要启示。

Deepening the reform of tax collection and management and standardizing the collection and management of social insurance premiums are inevitable requirements for comprehensively improving the ability of tax and fee governance and building an efficient and unified tax collection and management governance system.However,the reform of“social security tax collection”has triggered concerns from all walks of life about“stabilizing market entities”and“stabilizing employment”.Based on the data of Chinese industrial enterprises,this paper uses the method of Difference-in-Difference and the quasi-natural experiment of social insurance collection system reform to investigate the impact and mechanism of the reform of the collection and management system on the employment decision of enterprises.The study finds that the reform of the social insurance premium collection and management system has increased the actual contribution burden of enterprises,forcing enterprises to cope with the cost pressure from rising social insurance premiums by reducing labor employment.The effect is more pronounced in enterprises in areas with full responsibility for tax collection and low pooling level,as well as in non-state enterprises,small and medium-sized enterprises with low cost-sharing capacity,and enterprises with high labor intensity.Further analysis shows that the reform of social insurance collection and management causes enterprises to substitute capital for labor,especially for low-skilled labor.The research conclusion has important implications for further improving the social insurance collection and management system and realizing the win-win goal of“stable employment”.