企业所得税的劳动需求效应--基于中国工业企业面板数据的研究

本文利用1998~2013年中国工业企业数据库的221万条企业面板数据,采取静态面板模型和动态面板模型,考察了企业所得税对企业劳动需求的影响。在基于生产函数推导出企业所得税对企业劳动需求的影响机理后,以企业职工人数和企业所得税有效税率等变量构建回归模型,用工具变量集解决内生性问题。实证结果表明,降低企业所得税有效税率会增加企业劳动需求,尤其对劳动密集型企业的劳动需求影响最大。因此,为了促进就业,应进一步降低企业所得税税率,并对劳动密集型企业给予特别的企业所得税优惠待遇。

A Study on the Effects of Labor Demands of Enterprise Income Tax:Based on the Panel Data of Industrial Enterprises in China

This paper investigates the effects of enterprise income tax on enterprise labor demand through a static panel model and a dynamic panel model using 2.21 million pieces of enterprise panel data from the industrial enterprise database(1998~2013) in China. The paper deduces the influencing mechanism of enterprise income tax on enterprise labor demand based on the production function, establishing a regression model with such variables as number of employees and effective tax rate of enterprise income tax, and solves the endogeneity problem through a tool variable set. The empirical results show that reducing the effective tax rate of enterprise income tax will increase the labor demands of enterprises, especially for the labor-intensive enterprises. To promote employment, the paper proposes to reduce the enterprise income tax rate further and apply special preferential policies to labor-intensive enterprises.