企业税负、就业税盾与就业激励

Corporate Effective Tax Rate,Employment Tax Credit and Employment Incentives:an analysis Based on Corporate Income Tax

利用2001—2009年间我国非上市工业企业的数据,分析了我国企业所得税税负与就业税盾对就业的激励作用。研究结果表明,我国企业所得税税负的适当提高有利于扩大企业对劳动力的需求,旧所得税法中对外资企业实行的低税率优惠政策反而不利于就业;工资总额据实扣除的"就业税盾"有助于激励企业增加就业,但研发费的加计扣除政策即使放松条件后对就业的激励作用仍不明显。鉴于我国当前税负对就业的促进作用,应当实时监控企业税负对就业的影响作用,避免税负过高对企业就业产生抑制作用。此外,还应增加企业"就业税盾"的扣除。

Using the data of the private industrial enterprises in China during 2001-2009, this paper discusses the policy effect of corporate income tax in our country on employment. Results show that the tax burden of enterprise income tax in our country promoted appropriately will ex- pand enterprise demand for labor; The old income tax law of the preferential tax policy on foreign enterprises had played a negative role in employment. The increase of ＂Employment Tax Credit＂sig- nificantly improved the firm＇s labor demand~ while the R^D deduction is not obvious for employ- ment incentive effect. In view of the current tax burden for a significant role in promoting employ- ment, we shall real-time monitor enterprise tax＇s influence on employment and avoid high taxes bur- den doing harm to the employment. In addition, we should increase the ＂Employment Tax Credit Deduction＂.