劳动力成本动态调整与财税体制优化——基于供给学派理论的分析框架

The Dynamic Adjustment of Labor Cost and the Optimization of Tax System —— An Analysis Framework Based on Supply-side Theory

文章结合我国企业面临的内外部经济环境变化,尤其是财税体制不健全的背景,基于供给学派理论,探讨了劳动力成本与财税体制之间的内在关系。文章认为,外部环境与政策变量使劳动力成本呈现出动态调整的过程,而这一过程是利益各方不断磨合和博弈的结果。基于分析结论,本文从优化财税体制结构层面提出了相应的策略和建议。

This paper explored the relationship between the labor cost and the tax system, using the theory of supply school and analyzed the cost of labor natural growth pattern from the labor supply and demand, tax and social security contributions and other aspects. This paper found dynamic tuning of labor cost is the outcome of the continuous game between the interests of the parties then this paper put forward the corresponding strategies and suggestions from the optimization of tax system structure.