The Reform of Social Security Collection Model and Social Security Compliance of Enterprises
Based on social security data of A-share listed companies from 2008 to 2021,this paper constructs a multi-period difference-in-difference model to study the impact of the full-re-sponsibility collection model of tax department on social security compliance of enterprises.It is found that the full-responsibility collection model of tax department can significantly improve so-cial security compliance of enterprises.The mechanism analysis shows that the full-responsibility collection model of tax department works mainly by increasing the intensity of collection and ad-ministration,reducing the degree of information asymmetry of enterprises,and constraining the degree of flexible collection and administration of local governments.The heterogeneity analysis shows that the full-responsibility collection model of tax department has a more significant effect on the compliance of basic pension insurance,basic medical insurance and unemployment insur-ance;Meanwhile,the promotion effect of the full-responsibility collection model of tax depart-ment on social security compliance is more obvious in enterprises with high labor intensity,high business risks,low proportion of female executives and high level of executive compensation,as well as in regions with strong awareness of protecting rights and high degree of aging.Further a-nalysis shows that the positive effect of the full-responsibility collection model of tax department on social security compliance can effectively improve corporate performance and promote corpo-rate innovation.In view of this,the government should actively implement the full-responsibility collection model of tax department,further improve policies related to the social security collec-tion,to help promote our common prosperity process.
reform of social security collection modelfull responsibility collection model of tax departmentsocial security compliancecommon prosperity
万方数据
维普
