税务机关征收养老保险费对征缴率的影响研究
The Theory and Practice of Finance and Economics（2023）
Abstract
基于养老保险 2002-2018 年省级面板数据,运用系统 GMM估计方法研究社保费征收模式对征缴率的影响.研究发现:社保全征的征缴率高于税务全征,但低于税务代征,后者无统计意义.进一步的机制和异质性检验结果表明:税务全征可能增加企业研发投入或减少雇佣人数,对实际征缴收入产生负面影响;对于系统老龄化程度低于 30％,或征缴率高于 60％,或参保率高于 69.107％的样本,税务全征使征缴率下降 10.8～16.2 个百分点.可见,税务代征模式更有助于社保体系的可持续发展.
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Key words
full responsibility collection by tax authorities,collection by tax authorities on behalf of social security agencies,full responsible collection by social security agencies,pension insurance,collection rate
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