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社保缴费与企业创新:基于降费改革的研究

Social insurance payment and enterprise innovation:A study based on a fee reduction reform

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  • 维普
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在经济高质量发展和减税降费的大背景下,探讨社保缴费负担对企业创新的影响具有十分重要的理论与政策意义.本文利用我国上市公司A股数据,通过构建双重差分模型,实证研究了阶段性降低社保缴费负担政策对企业创新的影响.研究发现:(1)社保缴费负担下降显著提高了企业的研发投入强度和无形资产占比,促进了企业创新;(2)机制分析表明,社保缴费负担下降的收入效应比较显著,而替代效应十分微弱,从整体上看社保缴费负担下降显著促进了企业创新;(3)异质性分析表明,与低费率地区企业、国有企业以及小企业相比,社保缴费负担下降显著促进了高费率地区企业、民营企业以及小企业的创新;(4)通过比较2016和2019年的降费改革政策实施效果发现,2019年的降费幅度更大,对企业创新的影响更显著.本文识别出了社保缴费负担变化与企业创新的因果效应及机制,有助于政府进一步优化社保降费改革政策与促进企业创新.
Under the background of high-quality economic development and tax and fee reductions,it is of great theoretical and policy significance to study the impact of social insurance payment burden on enterprise innovation.Using the A-share data of lis-ted companies in China,this paper empirically investigated the impact of the policy of gradually reducing the social insurance payment burden on enterprise innovation by constructing a difference-in-difference model.The study showed that:(1)the reduc-tion of social insurance payment burden significantly increases the R&D investment intensity and intangible asset ratio of enterpri-ses,which in turn has boosted their innovation;(2)the mechanism analysis showed that the income effect of the reduction of so-cial insurance payment burden is relatively significant,while the substitution effect is very weak,and the reduction of social in-surance payment burden significantly promotes the innovation of enterprises in the overall view;(3)the heterogeneity analysis showed that the decline in the burden of social insurance payments significantly promotes innovation among enterprises in high rate regions,private enterprises,and small enterprises compared to enterprises in low rate regions,state-owned enterprises,and large enterprises;(4)by comparing the implementation effects of the fee reduction reform policy in 2016 and 2019,it was found through the effect of the implementation of the fee reduction reform policy that the fee reduction in 2019 is larger and has a more significant effect on enterprise innovation.This paper identified the causal effects and mechanism of changes in social insurance payment burden and enterprise innovation,which helps the government to further optimize the social security fee reduction reform policy and promote enterprise innovation.

social insurance payment burdenphased contribution rate reduction reformenterprise innovation

梁君、汪伟、郭婧、崔亚东

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广西师范大学 经济管理学院,广西桂林 541004

上海财经大学 公共经济与管理学院,上海 200433

山东财经大学 保险学院,山东济南 250014

社保缴费负担 阶段性降费改革 企业创新

国家社会科学基金重大项目国家社会科学基金重大项目国家社会科学基金重大项目国家社会科学基金重大项目上海高校东方学者特聘教授支持计划上海高校东方学者特聘教授支持计划中央高校基本科研业务费项目中央高校基本科研业务费项目&&&&

22ZDA0492022.1-2024.1223VRC0522023.11-2026.1220231400012022.12-2025.1220231103952023.8-2024.820231103102023.6-2024.11

2024

10.19571/j.cnki.1000-2995.2024.10.017

科研管理
中国科学学与科技政策研究会联合会和清华大学技术创新研究中心

科研管理

CSTPCDCSSCICHSSCD北大核心
影响因子：2.198
ISSN：1000-2995
年,卷(期)：2024.45(10)