增值税转型、产权特征与企业劳动力需求

发布时间：2018-04-03 09:38

本文选题：增值税转型　切入点：产权特征　出处：《管理科学学报》2015年04期

【摘要】：以2009年在全国推广施行的增值税转型为研究契机,结合企业的产权特征,研究了增值税转型对企业劳动力需求的影响.研究发现,整体而言,增值税转型后资本对劳动的替代效应大于收入效应,企业劳动力需求普遍减少;但区分产权性质后发现,民营企业劳动力需求显著减少,而国有企业由于预算软约束的存在,劳动力需求没有显著减少,其对税改的敏感度低于民营企业;进一步区分国有企业层级后发现,中央国企劳动力需求显著减少,而地方国企由于受地方政府干预更强,劳动力需求并没有显著减少,其对税改的敏感度低于中央国企;究其原因,本文发现国有企业尤其是地方国企承担了更多的预算软约束,作为补偿它们也获得了更多的政府补贴.
[Abstract]:Taking the VAT transformation which was popularized and implemented in the whole country in 2009 as an opportunity to study the influence of VAT transformation on the labor demand of enterprises combined with the property rights characteristics of enterprises.It is found that, on the whole, the substitution effect of capital on labor after VAT transformation is greater than the income effect, and the labor demand of enterprises is generally reduced, but after distinguishing the nature of property rights, it is found that the labor demand of private enterprises decreases significantly.However, due to the existence of soft budget constraints, the labor demand of state-owned enterprises has not been significantly reduced, and their sensitivity to tax reform is lower than that of private enterprises.However, because local state-owned enterprises are more strongly interfered with by local governments, their labor demand has not been significantly reduced, and their sensitivity to tax reform is lower than that of central state-owned enterprises. The reason for this is that the state-owned enterprises, especially local state-owned enterprises, have assumed more soft budgetary constraints.They also received more government subsidies as compensation.
【作者单位】：南京大学管理学院;南京财经大学会计学院;
【基金】：国家自然科学基金资助项目(71072042;70932003)
【分类号】：F812.42;D922.22

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