最低工资标准与企业税收遵从——来自中国工业企业的经验证据
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摘要
理论上,最低工资标准的提高会通过成本效应和替代效应影响企业的税收遵从度。其中,成本效应会降低企业的税收遵从,而替代效应则会提高企业的税收遵从。基于1998～2007年间中国工业企业的微观数据,结合地市级层面的最低工资标准数据,文章在经验上考察了最低工资标准的变化对企业税收遵从的影响。研究发现,在成本效应和替代效应的综合作用下,随着最低工资标准的提高,企业税收遵从度呈现出先降低后提高的"U"型变化趋势。进一步地,上述结论主要存在于避税动机较强的私营企业、生产效率较高的东部地区企业、以及劳动投入占比较高的劳动密集型企业中。在排除了竞争性假说,并对核心指标进行稳健性检验之后,上述结论依然显著成立。
In theory, raising minimum wages will adversely affect the tax compliance of enterprises through two channels: cost effect and substitution effect. Based on the micro-data of China's industrial enterprises from 1998 to 2007 and the data of minimum wages at the municipal level, this paper empirically examines the impact of minimum wages on corporate tax compliance. We found that under the combined effect of the two effects mentioned above, with the increase of minimum wage, corporate tax compliance showed a U-shaped trend. Moreover, the above conclusions mainly exist in private and overseas-funded enterprises with strong motivations for tax evasions, enterprises in the eastern and central regions with higher production efficiency, and labor-intensive enterprises with a higher labor input. After excluding the competitive hypothesis and verifying the robustness of the core indicators, the above conclusions still hold remarkably. The paper provides useful enlightenment for understanding the policy effect of the minimum wage system.
In theory, raising minimum wages will adversely affect the tax compliance of enterprises through two channels: cost effect and substitution effect. Based on the micro-data of China's industrial enterprises from 1998 to 2007 and the data of minimum wages at the municipal level, this paper empirically examines the impact of minimum wages on corporate tax compliance. We found that under the combined effect of the two effects mentioned above, with the increase of minimum wage, corporate tax compliance showed a U-shaped trend. Moreover, the above conclusions mainly exist in private and overseas-funded enterprises with strong motivations for tax evasions, enterprises in the eastern and central regions with higher production efficiency, and labor-intensive enterprises with a higher labor input. After excluding the competitive hypothesis and verifying the robustness of the core indicators, the above conclusions still hold remarkably. The paper provides useful enlightenment for understanding the policy effect of the minimum wage system.
引文
蔡昉,2010:“人口转变、人口红利与刘易斯转折点”,《经济研究》,2010,4:4—13。
邓曲恒,2015:“最低工资政策对企业利润率的影响”,《劳动经济研究》,2015,4:70—88。
丁守海,2010:“最低工资管制的就业效应分析——兼论《劳动合同法》的交互影响”,《中国社会科学》,2010,1:85—102。
范子英、田彬彬,2013:“税收竞争、税收执法与企业避税”,《经济研究》,2013,9:99—111。
高培勇,2006:“中国税收持续高速增长之谜”,《经济研究》,2006,12:13—23。
贾朋、张世伟,2013:“最低工资标准提升的溢出效应”,《统计研究》,2013,4:37—41。
蒋灵多、陆毅,2017:“最低工资标准能否抑制新僵尸企业的形成”,《中国工业经济》,2017,11:118—136。
李元旭、宋渊洋,2011:“地方政府通过所得税优惠保护本地企业吗——来自中国上市公司的经验证据”,《中国工业经济》,2011,5:149—159。
马双、甘犁,2014:“最低工资对企业在职培训的影响分析”,《经济学(季刊)》,2014,1:1—26。
马双、张劼、朱喜,2012:“最低工资对中国就业和工资水平的影响”,《经济研究》,2012,5:132—146。
平新乔,2005:“关注民企劳资关系”,《中国改革》,2005,4:63—64。
孙楚仁、田国强、章韬,2013:“最低工资标准与中国企业的出口行为”,《经济研究》,2013,2:42—54。
孙楚仁、张卡、章韬,2013:“最低工资一定会减少企业的出口吗?”,《世界经济》,2013,8:100—124。
徐建炜、邹静娴、毛捷,2017:“提高最低工资会拉升产品价格吗?”,《管理世界》,2017,12:33—45。
叶林祥、T. H. Gindling、李实、熊亮,2015:“中国企业对最低工资政策的遵守——基于中国六省市企业与员工匹配数据的经验研究”,《经济研究》,2015,6:19—32。
赵瑞丽、孙楚仁、陈勇兵,2016:“最低工资与企业出口持续时间”,《世界经济》,2016,7:97—120。
张五常,2000:“最低工资种祸根”,《南方周末》,2000-11-15。
Brandt, L., J.V.Biesebroeck, and Y.Zhang, 2012. “Creative Accounting or Creative Destruction? Firm-level Productivity Growth in Chinese Manufacturing.” Journal of Development Economics. 97(2):339-351.
Cai, H., and D.Treisman, 2005. “Does Competition for Capital Discipline Governments? Decentralization, Globalization, and Public Policy.” American Economic Review. 95(3):817-830.
Cai, H., and Q.Liu, 2009. “Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms.” Economic Journal. 119(537):764-795.
Card, D., 1992. “Do Minimum Wages Reduce Employment? A Case Study of California, 1987-1989.” Industrial and Labor Relations Review. 46(1):38-54.
Card, D., and A.B.Krueger, 1994. “Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania.” American Economic Review. 84(4): 772-793.
Desai, M., and D.Dharmapala, 2006. “Corporate Tax Avoidance and High-powered Incentives.” Journal of Financial Economics. 79(1):145-179.
Desai, M., A.Dyck, and L.Zingales, 2007. “Theft and Taxes.” Journal of Financial Economics. 84(3):591-623.
Draca, M., S.Machin, and J.V.Reenen, 2011. “Minimum Wages and Firm Profitability.” American Economic Journal Applied Economics. 3(1):129-151.
Egger H., P.Egger, and J.R.Markusen, 2012. “International Welfare and Employment Linkages Arising from Minimum Wages.” International Economic Review. 53(3):771-790.
Katz, L., and A.B.Krueger, 1991. “The Effect of the New Minimum Wage Law in a Low-Wage Labor Market.” NBER Working Papers No.w3655.
Manzon, G.B., and G.A.Plesko, 2001. “The Relation Between Financial and Tax Reporting Measures of Income.” Social Science Electronic Publishing. 55(4332-01):86-87.
Mayneris, F., S.Poncet, and T.Zhang, 2014. “The Cleansing Effect of Minimum Wage: Minimum Wage Rules, Firm Dynamics and Aggregate Productivity in China.” IRES Discussion Papers .
Rego, S.O., 2003. “Tax-Avoidance Activities of U.S.Multinational Corporations.” Contemporary Accounting Research. 20(4): 805-833.
Tonin, M., 2011. “Minimum Wage and Tax Evasion: Theory and Evidence.” Journal of Public Economics. 95: 1635-1651.
Wilkie, P., and S.Limberg, 1993. “Measuring Explicit Tax (dis)Advantage for Corporate Taxpayers: An Alternative to Average Effective Tax Rates.” Journal of the American Taxation Association.15(1):46-71.
Xing, C., and J.Xu, 2016. “Regional Variation of the Minimum Wages in China.” Journal of Labor & Development.5(1):1-22.
(1)根据1993年发布的《中华人民共和国企业所得税暂行条例》的规定,除外资企业以外,其他企业所发生的企业工资薪金支出实行限额扣除,具体扣除额度依企业类型从500元到1600元不等。直到2008年新的《企业所得税法》出台,内资企业的工资薪金支出才实现据实扣除。
(2)在中国的税法中,大量行业的固定资产购进都可以享受加速折旧的优惠,如轻工、纺织、机械、汽车、生物制造、信息传输、软件制造、仪器仪表制造、计算机和通信设备制造等等行业。详见国税发[2008]116号文、财税[2014]75号文,以及财税[2015]106号文。
(3)按照模型(5)的基本原理,在所有的回归中,我们均同时控制了解释变量的水平项及其与推算利润的交互项,但出于控制表格篇幅的目的,我们在表格中仅报告了交互项的系数。
(4)感谢匿名审稿人的建议。
(1)在2017年12月公布的最低工资标准中,上海、深圳、浙江、北京以及天津五省市均突破2000元,其中上海的第一层次标准达到2300元/月。
邓曲恒,2015:“最低工资政策对企业利润率的影响”,《劳动经济研究》,2015,4:70—88。
丁守海,2010:“最低工资管制的就业效应分析——兼论《劳动合同法》的交互影响”,《中国社会科学》,2010,1:85—102。
范子英、田彬彬,2013:“税收竞争、税收执法与企业避税”,《经济研究》,2013,9:99—111。
高培勇,2006:“中国税收持续高速增长之谜”,《经济研究》,2006,12:13—23。
贾朋、张世伟,2013:“最低工资标准提升的溢出效应”,《统计研究》,2013,4:37—41。
蒋灵多、陆毅,2017:“最低工资标准能否抑制新僵尸企业的形成”,《中国工业经济》,2017,11:118—136。
李元旭、宋渊洋,2011:“地方政府通过所得税优惠保护本地企业吗——来自中国上市公司的经验证据”,《中国工业经济》,2011,5:149—159。
马双、甘犁,2014:“最低工资对企业在职培训的影响分析”,《经济学(季刊)》,2014,1:1—26。
马双、张劼、朱喜,2012:“最低工资对中国就业和工资水平的影响”,《经济研究》,2012,5:132—146。
平新乔,2005:“关注民企劳资关系”,《中国改革》,2005,4:63—64。
孙楚仁、田国强、章韬,2013:“最低工资标准与中国企业的出口行为”,《经济研究》,2013,2:42—54。
孙楚仁、张卡、章韬,2013:“最低工资一定会减少企业的出口吗?”,《世界经济》,2013,8:100—124。
徐建炜、邹静娴、毛捷,2017:“提高最低工资会拉升产品价格吗?”,《管理世界》,2017,12:33—45。
叶林祥、T. H. Gindling、李实、熊亮,2015:“中国企业对最低工资政策的遵守——基于中国六省市企业与员工匹配数据的经验研究”,《经济研究》,2015,6:19—32。
赵瑞丽、孙楚仁、陈勇兵,2016:“最低工资与企业出口持续时间”,《世界经济》,2016,7:97—120。
张五常,2000:“最低工资种祸根”,《南方周末》,2000-11-15。
Brandt, L., J.V.Biesebroeck, and Y.Zhang, 2012. “Creative Accounting or Creative Destruction? Firm-level Productivity Growth in Chinese Manufacturing.” Journal of Development Economics. 97(2):339-351.
Cai, H., and D.Treisman, 2005. “Does Competition for Capital Discipline Governments? Decentralization, Globalization, and Public Policy.” American Economic Review. 95(3):817-830.
Cai, H., and Q.Liu, 2009. “Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms.” Economic Journal. 119(537):764-795.
Card, D., 1992. “Do Minimum Wages Reduce Employment? A Case Study of California, 1987-1989.” Industrial and Labor Relations Review. 46(1):38-54.
Card, D., and A.B.Krueger, 1994. “Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania.” American Economic Review. 84(4): 772-793.
Desai, M., and D.Dharmapala, 2006. “Corporate Tax Avoidance and High-powered Incentives.” Journal of Financial Economics. 79(1):145-179.
Desai, M., A.Dyck, and L.Zingales, 2007. “Theft and Taxes.” Journal of Financial Economics. 84(3):591-623.
Draca, M., S.Machin, and J.V.Reenen, 2011. “Minimum Wages and Firm Profitability.” American Economic Journal Applied Economics. 3(1):129-151.
Egger H., P.Egger, and J.R.Markusen, 2012. “International Welfare and Employment Linkages Arising from Minimum Wages.” International Economic Review. 53(3):771-790.
Katz, L., and A.B.Krueger, 1991. “The Effect of the New Minimum Wage Law in a Low-Wage Labor Market.” NBER Working Papers No.w3655.
Manzon, G.B., and G.A.Plesko, 2001. “The Relation Between Financial and Tax Reporting Measures of Income.” Social Science Electronic Publishing. 55(4332-01):86-87.
Mayneris, F., S.Poncet, and T.Zhang, 2014. “The Cleansing Effect of Minimum Wage: Minimum Wage Rules, Firm Dynamics and Aggregate Productivity in China.” IRES Discussion Papers .
Rego, S.O., 2003. “Tax-Avoidance Activities of U.S.Multinational Corporations.” Contemporary Accounting Research. 20(4): 805-833.
Tonin, M., 2011. “Minimum Wage and Tax Evasion: Theory and Evidence.” Journal of Public Economics. 95: 1635-1651.
Wilkie, P., and S.Limberg, 1993. “Measuring Explicit Tax (dis)Advantage for Corporate Taxpayers: An Alternative to Average Effective Tax Rates.” Journal of the American Taxation Association.15(1):46-71.
Xing, C., and J.Xu, 2016. “Regional Variation of the Minimum Wages in China.” Journal of Labor & Development.5(1):1-22.
(1)根据1993年发布的《中华人民共和国企业所得税暂行条例》的规定,除外资企业以外,其他企业所发生的企业工资薪金支出实行限额扣除,具体扣除额度依企业类型从500元到1600元不等。直到2008年新的《企业所得税法》出台,内资企业的工资薪金支出才实现据实扣除。
(2)在中国的税法中,大量行业的固定资产购进都可以享受加速折旧的优惠,如轻工、纺织、机械、汽车、生物制造、信息传输、软件制造、仪器仪表制造、计算机和通信设备制造等等行业。详见国税发[2008]116号文、财税[2014]75号文,以及财税[2015]106号文。
(3)按照模型(5)的基本原理,在所有的回归中,我们均同时控制了解释变量的水平项及其与推算利润的交互项,但出于控制表格篇幅的目的,我们在表格中仅报告了交互项的系数。
(4)感谢匿名审稿人的建议。
(1)在2017年12月公布的最低工资标准中,上海、深圳、浙江、北京以及天津五省市均突破2000元,其中上海的第一层次标准达到2300元/月。