| 张同斌,刘文龙,付婷婷.《社会保险法》实施与企业劳动收入份额变动[J].数量经济技术经济研究,2023,(6):91-112 | | 《社会保险法》实施与企业劳动收入份额变动 | | Enforcement of Social Insurance Law and Change in Corporate Labor Income Share | | | | DOI： | | 中文关键词: 共同富裕 收入分配 社保征管制度 社会保险法 劳动收入份额 | | 英文关键词: Common Prosperity Income Distribution Social Security Premium Collection System Social Insurance Law Labor Income Share | | 基金项目:本文获得国家社会科学基金重点项目（19AZD008）的资助。 | | | 中文摘要: | | 实现全体人民共同富裕是中国式现代化的本质要求。在扎实推进共同富裕进程中，研究中国社保征管制度改革与要素收入份额变动之间的关系，对于优化收入分配格局具有重要意义。本文主要以2011年《社会保险法》的实施为切入点，利用双重差分法考察了社保征管力度加强的收入分配效应。研究发现，增强社保征管力度显著提高了企业劳动收入份额，原因在于社保和薪酬福利增进产生的“收入效应”十分显著，而劳动力成本上升导致的要素“替代效应”不显著。在此基础上，《社会保险法》实施和社保征收机构变更叠加引起的社保征管力度“加码”对企业劳动收入份额的提升作用显著增强，降低企业社保费率也有助于充分发挥社保“严征管”在提高劳动收入份额中的推动效应。通过合理评估社保征管制度改革产生的要素收入分配效应及厘清其作用机理，能够为精准提升社保征管效率和有效缩小收入差距提供新的现实证据。 | | 英文摘要: | | Achieving common prosperity for all is an essential requirement of Chinese modernization and an important strategic measure to resolve major social contradictions. Currently, the principal contradiction facing Chinese society has evolved into one between unbalanced and inadequate development and the people's ever-growing need for a better life. The irrational income distribution is an important reflection of unbalanced development. As a comprehensive basic law of the social security system, the Social Insurance Law has made the social insurance premium have the nature of “quasi tax”, significantly improved the collection and administration of social insurance premiums, effectively protected workers' rights, and is of great significance for optimizing the pattern of income distribution.This paper mainly takes the implementation of the Social Insurance Law in 2011 as a quasi-natural experiment, uses the difference-in-difference method to investigate the causal relationship between the reforms of the social security collection and administration system and the labor income share of enterprises, and includes a number of social security collection and administration reform events into a unified analysis framework, giving full consideration to the multiplicity of policies and the complexity of their effects. The importance of the “strict collection and administration” of social security and its adjusting factors for increasing the labor income share is clarified by enriching the measurement of the key indicators of social security collection and administration. The main research conclusions are as follows.Whether the labor income share of enterprises is measured by the GDP method or factor method, the implementation of the Social Insurance Law and the strengthening of social security collection and administration effectively increase the labor income share of enterprises. After a parallel trend test, placebo test, and robustness test, the basic conclusion still holds.The direct mechanism test reveals that the strengthening of social security collection and administration effectively standardizes the behavior of enterprises to pay social security for employees. Under the deterrent of the law, the situation of enterprises failing to pay social insurance premiums or underpaying social insurance premiums has improved, and the level of social security benefits and remuneration of workers have significantly increased, which effectively increased the labor income share of enterprises, namely the establishment of the “income effect.” The intensification of social security collection and administration does not significantly encourage enterprises to replace labor with capital, that is, the “substitution effect” is not valid. In addition, the indirect mechanism test based on the decomposition of labor income share reveals that the strengthening of social security collection and administration significantly increases the wage rate of enterprises but has no significant impact on the labor productivity of enterprises. This indicates that the implementation of the Social Insurance Law mainly increases the labor income share of enterprises by increasing the average labor remuneration rather than at the cost of discouraging enterprise production enthusiasm or labor productivity in exchange for an increase in labor income share.For different types of enterprises, there may be significant differences in the effect of enhanced social security collection and administration on the labor income share of enterprises. Heterogeneity analysis reveals that the strengthening of social security collection and administration significantly increases the labor income share of enterprises with high financing constraints, with low market concentration, and in areas with a low union participation rate. The expansion analysis reveals that when the tax department collects social insurance premiums, it significantly enhances the promotion effect of the intensification of social insurance premium administration on the increase in enterprise labor income share. Under the background of “strict collection and management” of social security, further reducing the social security payment burden of enterprises help increase their labor income share.Taking the implementation of the Social Insurance Law as a quasi-natural experiment, this paper examines the causal relationship between the reforms of the social security collection and administration system and the labor income share of enterprises. After clearly revealing the mechanism of the increase in the labor income share of enterprises caused by the implementation of the Social Insurance Law, this paper comprehensively examines the impact of the strengthening of social insurance collection and management on the labor income share of enterprises by superimposing the reform of social insurance collection institutions and the reduction of social insurance fees. This paper provides policy reference for further implementing the measures of “strict tax collection and management” and “rate reduction” to stimulate the endogenous power of enterprise development and provides new empirical evidence for the impact of “tax and fee reduction” on economic and social development. | | 查看全文 相关附件： 下载数据代码附录 |
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