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社保缴费率下降如何影响企业社保缴费与劳动力雇佣?
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TitleHow Does the Decline of Social Security Contribution Rate Affect Firm’s Social Security Participation and Labor Demand?  
作者宋弘 封进 杨婉彧  
AuthorSong Hong,Feng Jin and Yang Wanyu  
作者单位复旦大学经济学院;东北财经大学高等经济研究院 
OrganizationFudan University; Dongbei University of Finance and Economics 
作者Emailsonghong@fudan.edu.cn;jfeng@fudan.edu.cn;wanyu.yang@dufe.edu.cn 
中文关键词社保缴费率下调 企业参保 劳动力雇佣 就业 
Key Wordsreduction in social security payment rate; social security participation; labor demand, employment 
内容提要社保缴费率下调已成为我国激发中小企业活动、促进经济可持续发展的重要举措,系统评估社保缴费率下降对企业行为的影响有助于进一步优化社保缴费率政策。本文以浙江省各地区2012年的社保缴费率下调统筹为切入点;利用双重差分法解决内生性问题,首次考察了社保降费对企业社保缴费与劳动力雇佣行为的影响。本文稳健地发现,一方面,养老保险缴费率下降显著提高了企业的社保参与率,且提高了企业社保总缴费支出,这意味着降低社保缴费率政策实现了提高企业参保与保持社保基金平衡的双赢;另一方面,本文发现降低缴费率显著提高了企业劳动力需求,且这一效应对于中小民企尤其明显,这意味着在当前经济形势下行的情景下,社保降费的确实现了稳就业、增信心的预期。本文的研究有助于从企业缴费与就业角度深入理解今年5月开始全国执行的社保缴费率下降政策可能带来的经济社会效应,同时也有助于后续配套改革措施的出台和调整。 
Abstractthe reduction of social security payment rate has become an important measure to stimulate the activities of small and medium-sized enterprises and promote the sustainable development of the economy in China. The systematic evaluation of the impact of the reduction of social security payment rate on the behavior of enterprises is helpful to further optimize the policy of social security payment rate. This paper investigate the effect of social security fee reduction on social security payment and labor employment. In particular, we focus on the reduction of social security payment rate in 2012 of Zhejiang province, and use difference-in-difference strategy to deal with the endogeneity problem. We have several findings: first, the decrease of endowment insurance contribution rate significantly improves the social security participation rate of enterprises and the total social security payment expenditure of enterprises, which means that the policy of reducing social security contribution rate achieves a win-win situation of increasing the participation rate of enterprises and maintaining the balance of social security fund. Second, we find that the reduction in payment rate significantly improves the labor demand of enterprises, and this effect is especially obvious for small and medium-sized private enterprises. The study of this paper is helpful for the in-depth understanding of the economic and social effects of the social security contribution rate reduction policy implemented nationwide since 2019 May. 
文章编号WP1443 
登载时间2019-12-04 
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