薪酬抵税与企业薪酬安排

被引：51

作者：

韩晓梅 ^{[1
]}

龚启辉 ^{[2
]}

吴联生 ^{[3
]}

机构：

[1] 南京理工大学经济管理学院

[2] 浙江大学管理学院

[3] 北京大学光华管理学院

来源：

经济研究 | 2016年 / 51卷 / 10期

基金：

浙江省自然科学基金;

关键词：

薪酬抵税; 收入差距; 生产效率;

D O I：

暂无

中图分类号：

F272.92 [人事管理];

学科分类号：

1201 ;

摘要：

税收政策的收入分配效应是学术界和实务界所关注的焦点问题。本文以我国2008年薪酬抵税改革为背景,研究了薪酬抵税改革所带来的薪酬税收成本降低对企业薪酬安排的影响。研究发现,薪酬抵税改革所导致的薪酬税收成本降低,提高了员工的总薪酬,总薪酬提高具体体现为员工平均薪酬的提高,而非员工人数的增加;薪酬抵税改革主要提高了普通员工的薪酬水平,并降低了企业高管与普通员工之间的薪酬差距,最终提高了企业的全要素生产率。这一效应在工资水平较低的企业、非国有企业和股利支付率较低的企业中更为明显。以上结果表明,薪酬抵税改革有效调节了劳动收入分配,进而提升了企业生产效率。

引用

页码：140 / 154

页数：15

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