社保征管模式改革与企业社保遵从度

The Reform of Social Security Collection Modeland Social Security Compliance of Enterprises

基于2008—2021年A股上市公司社会保险数据,构建多期双重差分模型,考察税务部门全责征收模式对企业社保遵从度的影响。结果显示:税务部门全责征收模式能够显著提高企业社保遵从度。税务部门全责征收模式通过提升征管强度、降低信息不对称和约束地方政府弹性征管而发挥作用;税务部门全责征收模式对基本养老保险、基本医疗保险和失业保险遵从度的提升作用更加明显;同时,在劳动密集度高、经营风险高、女性高管比例低和高管薪酬高的企业中以及维权意识强和老龄化程度高的地区,税务部门全责征收模式对企业社保遵从度的提升效应更加明显。进一步分析表明,税务部门全责征收模式对企业社保遵从度的正向作用能够有效提升企业业绩和促进企业创新。鉴于此,应积极推进税务部门全责征收模式,进一步完善社保征管相关政策,助力推动我国共同富裕进程。

Based on social security data of A-share listed companies from 2008 to 2021,this paper constructs a multi-period difference-in-difference model to study the impact of the full-responsibility collection model of tax department on social security compliance of enterprises.It is found that the full-responsibility collection model of tax department can significantly improve social security compliance of enterprises.The mechanism analysis shows that the full-responsibility collection model of tax department works mainly by increasing the intensity of collection and administration,reducing the degree of information asymmetry of enterprises,and constraining the degree of flexible collection and administration of local governments.The heterogeneity analysis shows that the full-responsibility collection model of tax department has a more significant effect on the compliance of basic pension insurance,basic medical insurance and unemployment insurance;Meanwhile,the promotion effect of the full-responsibility collection model of tax department on social security compliance is more obvious in enterprises with high labor intensity,high business risks,low proportion of female executives and high level of executive compensation,as well as in regions with strong awareness of protecting rights and high degree of aging.Further analysis shows that the positive effect of the full-responsibility collection model of tax department on social security compliance can effectively improve corporate performance and promote corporate innovation.In view of this,the government should actively implement the full-responsibility collection model of tax department,further improve policies related to the social security collection,to help promote our common prosperity process.