超额劳动雇佣能降低企业税收负担吗？——基于我国税制变更的经验证据

Can Abnormal Employment Reduce Tax Burden of Companies? ——An Evidence from Tax Policy Change in China

中文关键词:  就业激励  税收优惠  税收负担  劳动雇佣  税制变更  最终控制人性质

英文关键词:employment incentive  tax relief  tax burden  labor employment  tax system change  ultimate controller nature

中文摘要:

      企业的逐利本性使得企业有动机利用政府的就业激励政策增加税收优惠,减少税收负担。文章以2006—2015年间我国上市公司为研究样本,研究了企业超额劳动雇佣与其税收负担之间的关系。研究发现,公司劳动雇佣与公司实际所得税税率显著负相关；相比国有控股公司,民营控股公司的超额劳动雇佣与税收负担间的负相关关系显著更低,但在地方控股公司和中央控股公司间并没有发现两者存在显著差异；2008年企业所得税制改革后,企业利用劳动雇佣获得税收优惠的空间减少,企业超额劳动雇佣与实际税率的负相关关系降低。文章研究厘清了公司超额劳动雇佣与实际税收负担之间关系的内在逻辑,验证了税制变更和最终控制人性质差异对劳动雇佣与税收负担间关系的影响,说明政府目标和制度变更会影响公司行为的选择,进而影响公司的税收负担。

英文摘要:

      An enterprise has a motivation to reduce the tax burden through making full use of the government's employment incentive policies. Based on the samples of the listed companies during the years from 2006 to 2015, this study finds that the correlation is significantly negative between the company abnormal employment and the actual income tax rate. Compared with the state-owned enterprises, there is a significantly lower negative correlation between the excess labor employment and the tax burden in the private enterprises. But there is no significant difference between local holding enterprises and central holding enterprises. Since the reform in income tax system in 2008, the enterprises have less chance to obtain tax reliefs. This paper finds that the negative correlation between the excess employment and the actual income tax rate becomes significantly lower. It clarifies the internal logic between the excess labor employment and the actual tax burden, and verifies the effect of tax changes and the ultimate controller on the correlation of tax burden and labor employment. This indicates that the government objectives and system changes will affect the behavior choices of a company and further influence the company's tax burden. 