Cross-Departmental Information Collaboration and Social Security Payment Compliance for Small and Micro Enterprises
The social security contributions of small and micro enterprises have problems such as low participation rates,low employee participation rates,and low payment levels,which greatly affect the standardization of the social security system and the legitimate rights of employees.This paper uses the launch of the Golden Tax III Project as an exogenous impact of cross-departmental information collaboration,and employs national tax survey data and difference-in-differences(DID)method to empirically study the impact of cross-departmental information collaboration be-tween tax authorities and social security departments on social security payments by small and mi-cro enterprises.The main conclusion of this paper is that cross-departmental information collabo-ration is beneficial to improving social security payment compliance of small and micro enterpri-ses.The analysis of heterogeneity indicates that information collaboration increases compliance with social security payments by small and micro enterprises,which is mainly manifested in en-terprises under the jurisdiction of local tax authorities,enterprises with social security payments collected by social security departments,enterprises with low levels of regional pension insurance coordination,and enterprises with insufficient regulatory efforts in the past.Extensive analysis shows that due to cross-departmental information collaboration,the insurance coverage of small and micro enterprises has increased rapidly,resulting in a rapid increase in regional social insur-ance coverage.The research conclusions of this paper indicate that the tax authorities influence the compliance of social security payments by small and micro enterprises through information construction channels,which is conducive to improving the coverage rate of social insurance and forming an ideal tax and fee system of"strong collection and management,low rate".However,great attention should be paid to the actual payment burden faced by small and micro enterprises,and targeted fee reduction policies should be introduced to assist small and micro enterprises in relieving difficulties.
information collaborationsocial security contribution compliance of small and micro enterprisesGolden Tax III Project
NETL
NSTL
万方数据
