税收对服务企业社会保险负担的影响

The Impact of Taxation on the Social Insurance Burden of Service Enterprises

摘要: 随着劳动力市场紧缺与用工成本持续上涨，企业生产经营正面临巨大的挑战，为缓解经济下行压力、激发企业活力，中国势必长期坚持减税降费。在此背景下，本文使用服务业上市公司2015~2019年的财务数据，考察企业税负对其社会保险负担的影响，为理解政府减税行为对社保缴纳乃至企业经营提供了实证参考。实证研究发现，减轻企业税负有助于缓解社会保险负担，这一结论在排除内生性风险后依然显著。进一步研究发现，二者的正向影响主要通过企业的风险抵抗能力发挥直接作用，用工成本充当了一个中介路径。并且，税收负担对医疗保险、生育保险、养老保险和住房公积金的影响力度更大。本文对于制定针对性减税政策，缓解企业社会保险负担具有一定的借鉴意义。

Abstract: With the shortage of labor market and the continuous rise of labor costs, enterprises’ production and operation are facing huge challenges. In order to alleviate the downward pressure of the economy and stimulate enterprise vitality, China is bound to persist in long-term tax and fee reduction. In this context, this article uses financial data of listed companies in the service industry from 2015 to 2019 to examine the impact of the corporate tax burden on their social insurance burden, providing an empirical reference for understanding the impact of government tax reduction on social security payment and even corporate operations. Empirical research has found that reducing the corporate tax burden can help alleviate the burden of social insurance, and this conclusion remains significant even after excluding endogenous risks. Further research has found that the positive impact of the two mainly plays a direct role through the risk resistance ability of the enterprise, and labor costs serve as an intermediary path. Moreover, the tax burden has a greater impact on medical insurance, maternity insurance, pension insurance, and housing provident fund. This article has certain reference significance for formulating targeted tax reduction policies and alleviating the burden of corporate social insurance.