柔性税收征管与企业社保缴费遵从——基于纳税信用评级制度的分析

当代财经 ›› 2024, Vol. 0 ›› Issue (8): 45-58.

柔性税收征管与企业社保缴费遵从——基于纳税信用评级制度的分析

尹玲, 吴一平, 曾淇

上海财经大学公共经济与管理学院,上海 200433

收稿日期:2023-12-12 修回日期:2024-04-28 出版日期:2024-08-15 发布日期:2024-08-02
通讯作者: 吴一平,上海财经大学教授,博士生导师,经济学博士,主要从事财税理论与政策研究,联系方式wu.yiping@mail.shufe.edu.cn。
作者简介:尹玲,上海财经大学博士研究生,主要从事财税理论与政策研究;曾淇,上海财经大学博士研究生,主要从事财税理论与政策研究。
基金资助:
中央高校基本科研业务费项目“数字经济高质量发展的特征及驱动策略研究”（2023110139）; 上海财经大学研究生创新基金资助项目“社保降费政策对企业避税的影响研究”（CXJJ-2022-361）

Flexible Tax Collection and Management and Firms’ Social Security Compliance: An Analysis Based on the Tax Credit Rating System

YIN Ling, WU Yi-ping, ZENG Qi

Shanghai University of Finance and Economics, Shanghai 200433, China

Received:2023-12-12 Revised:2024-04-28 Online:2024-08-15 Published:2024-08-02

摘要/Abstract

摘要： 当前,我国的社保基金收支压力不断增大,提升企业社保缴费遵从是填补社保基金缺口的重要途径。基于2011—2021年我国A股上市公司数据,将纳税信用评级制度的实施作为准自然实验,实证考察了柔性税收征管对企业社保缴费遵从行为的影响。研究表明,纳税信用评级制度的实施显著地提升了企业社保缴费遵从度,即柔性税收征管促进企业合规地缴纳社保费。进一步分析表明,纳税信用评级制度的实施会增加企业的媒体关注度,从而提升企业社保缴费遵从度。此外,柔性税收征管对企业社保缴费遵从的提升效应在税务部门全责征收社保费的地区,以及非国有企业、大规模企业和资本密集型企业中更大。因此,需要深化纳税信用体系建设,为提升企业社保缴费遵从度创造良好的制度环境;加大对企业社保逃费行为的监管力度,规范企业社保缴费行为;充分发挥税务机关的信息和征管优势,推进税费共治联动;持续推进社保降费政策,关注不同类型企业的社保缴费负担。

关键词: 柔性税收征管, 纳税信用评级制度, 企业社保缴费, 缴费遵从度, 声誉机制

Abstract: Currently, the income and expenditure pressure on China’s social security fund is increasing, an important way to fill the social security fund gap is to improve enterprise social security payment compliance. Based on the data of China’s A-share listed companies from 2011 to 2021, this paper takes the implementation of the tax credit rating system as a quasi natural experiment and conducts an empirical investigation of the impact of flexible tax collection and management on enterprise social security payment compliance. The findings show that the implementation of the tax credit rating system has significantly improved the social security payment compliance of firms, i.e., the flexible tax collection and management can promote the compliant payment of social security payment of enterprises. Further analysis reveals that the implementation of the tax credit rating system will increase the media attention of firms, thereby improving the social security payment compliance of firms. Besides, the facilitating effect of flexible tax collection and management on firms’ social security payment compliance is mainly found in regions where the tax authorities are fully responsible for collecting social security payment, as well as in the non-state-owned firms, the large-scale firms and the capital-intensive firms. Therefore, it is necessary to deepen the construction of tax credit system to create a good institutional environment for the improvement of firms’ social security payment compliance, to strengthen the supervision of firms’ social security payment evasion and standardize their social security payment behaviors, to give full play to the information, collection and management advantages of the tax authorities to promote the linked governance of taxes and fees, and to continue to push forward the policy of lowering social security payments and focus on the social security payment burdens of different types of firms.

Key words: flexible tax collection and management, tax credit rating system, enterprise social security contribution, payment compliance, reputation mechanism

中图分类号:

F812.42

尹玲, 吴一平, 曾淇. 柔性税收征管与企业社保缴费遵从——基于纳税信用评级制度的分析[J]. 当代财经, 2024, 0(8): 45-58.

YIN Ling, WU Yi-ping, ZENG Qi. Flexible Tax Collection and Management and Firms’ Social Security Compliance: An Analysis Based on the Tax Credit Rating System[J]. Contemporary Finance & Economics, 2024, 0(8): 45-58.

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