摘要
个人所得税减免可有效激励员工工作,影响创新型人力资本结构和积累,进而影响企业全要素生产率。如何提升企业全要素生产率以助力企业实现高质量发展,是值得深入研究的话题。文章以2018年个人所得税改革为契机,选取2017~2020年A股上市公司为研究对象进行实证分析。研究发现:2018年的个人所得税改革促进了企业全要素生产率的提高,有利于企业高质量发展;衡量创新型人力资本的三个变量,包括人力资本效率、人力资本成本、人力资本结构均通过了中介效应检验,说明创新型人力资本在个人所得税改革影响企业全要素生产率的过程中起中介作用;个税改革提升企业全要素生产率的作用效果在规模大的企业、高新技术企业以及非经济发达地区的企业更加显著。
How to improve the total factor productivity of enterprises to help them achieve high-quality development is a topic worthy of in-depth study. Personal income tax reduction can effectively motivate employees to work, affect the structure and accumulation of innovative human capital, and then affect the total factor productivity of enterprises. Taking the personal income tax reform in 2018 as an opportunity, this paper selects all A-share listed companies from 2017 to 2020 as the research subjects, conducts regression analysis and mediation effect tests. And the findings of the article are as follows: firstly, the individual tax reform in 2018 improved the total factor productivity of enterprises, which is conducive to their high-quality development;secondly, the three variables measuring innovative human capital, human capital efficiency, human capital cost, and human capital structure all passed the intermediary effect tests, which shows that innovative human capital plays an intermediary role in the process of the tax reform to affect the total factor productivity of enterprises;thirdly, it is found that the effect of this tax reform on the improvement of total factor productivity is more significant in large enterprises, high-tech enterprises and non-economically developed regions.
作者
段姝
刘霞
李俏
Duan Shu;Liu Xia;Li Qiao(School of Business,Suzhou University of Science and Technology,Suzhou)
出处
《经济社会体制比较》
CSSCI
北大核心
2022年第6期29-39,共11页
Comparative Economic & Social Systems
基金
国家社会科学基金项目“高质量发展背景下企业减税降费的治理效果评估与效能提升研究”(项目编号:20BGL078)。
关键词
企业全要素生产率
创新型人力资本
个人所得税改革
薪酬激励
Total Factor Productivity of Enterprises
Innovative Human Capital
Personal Income Tax Reform
Salary Incentive
