發(fā)布時(shí)間：2018-04-03 09:38

  本文選題：增值稅轉(zhuǎn)型　切入點(diǎn)：產(chǎn)權(quán)特征　出處：《管理科學(xué)學(xué)報(bào)》2015年04期

【摘要】：以2009年在全國(guó)推廣施行的增值稅轉(zhuǎn)型為研究契機(jī),結(jié)合企業(yè)的產(chǎn)權(quán)特征,研究了增值稅轉(zhuǎn)型對(duì)企業(yè)勞動(dòng)力需求的影響.研究發(fā)現(xiàn),整體而言,增值稅轉(zhuǎn)型后資本對(duì)勞動(dòng)的替代效應(yīng)大于收入效應(yīng),企業(yè)勞動(dòng)力需求普遍減少;但區(qū)分產(chǎn)權(quán)性質(zhì)后發(fā)現(xiàn),民營(yíng)企業(yè)勞動(dòng)力需求顯著減少,而國(guó)有企業(yè)由于預(yù)算軟約束的存在,勞動(dòng)力需求沒有顯著減少,其對(duì)稅改的敏感度低于民營(yíng)企業(yè);進(jìn)一步區(qū)分國(guó)有企業(yè)層級(jí)后發(fā)現(xiàn),中央國(guó)企勞動(dòng)力需求顯著減少,而地方國(guó)企由于受地方政府干預(yù)更強(qiáng),勞動(dòng)力需求并沒有顯著減少,其對(duì)稅改的敏感度低于中央國(guó)企;究其原因,本文發(fā)現(xiàn)國(guó)有企業(yè)尤其是地方國(guó)企承擔(dān)了更多的預(yù)算軟約束,作為補(bǔ)償它們也獲得了更多的政府補(bǔ)貼.
[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.
【作者單位】： 南京大學(xué)管理學(xué)院;南京財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金資助項(xiàng)目(71072042;70932003)
【分類號(hào)】：F812.42;D922.22

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