文献类型：期刊文献

中文题名：“营改增”对劳动力个体就业的影响研究

英文题名：A Study of the Impact of the Policy of“Replacement of Business Tax by VAT”on the Employment of Individual Labor Force

作者：郭界秀[1]

第一作者：郭界秀

机构：[1]河南财经政法大学国际经济与贸易学院,河南郑州450046

第一机构：河南财经政法大学国际经济与贸易学院

年份：2024

卷号：41

期号：2

起止页码：150-160

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;北大核心:【北大核心2023】；

基金：河南省研究生教育改革与质量提升工程项目(YJS2024SZ38,YJS2024KC36);国家社会科学基金项目(21BJL100)。

语种：中文

中文关键词：营改增;劳动力就业;产业结构;综合社会调查数据

外文关键词：Replacement of Business Tax by VAT;Labor Force Employment;Industrial Structure;General Social Survey(CGSS)Data

摘要：以2010—2017年中国综合社会调查数据中劳动力个体为研究对象,基于“营改增”政策的准自然实验,采用双重差分法分析了其对劳动力个体就业的影响,以评估减税降费政策的社会福利效应,并考察其影响就业的具体机制。研究结果表明:“营改增”政策会提升试点地区劳动力个体的就业概率,机制在于优化产业结构;“营改增”政策对就业的影响在政策实施的第二年达到峰值,之后随着试点范围的扩大而逐渐减弱。异质性分析显示,“营改增”政策对劳动力个体就业的影响在不同受教育水平、性别和户籍群体间存在差异,表明精准的政策实施更有利于促进就业,优化就业结构。研究结论有助于在理论上甄别“营改增”影响就业的机理,在实践中为就业促进政策的制定与调整提供有益借鉴。
Taking the individual labor force in the comprehensive social survey data of China from 2010 to 2017 as the research object,and based on the quasi-natural experiment of the policy of“Replacing the Business Tax with a Value-added Tax”,this paper uses the double difference method to analyze its impact on the employment of individual labor force so as to evaluate the social welfare effect of the policies of reducing tax and fee,and investigates the specific mechanism of its impact on employment.The results show that the policy of“Replacement of Business Tax by VAT”will improve the employment probability of individual labor force and optimize the industrial structure in the pilot area.The impact of the“Replacement of Business Tax by VAT”policy on employment reached a peak in the second year of policy implementation,and then gradually weakened with the expansion of the scope of the pilot project.Heterogeneity analysis shows that the impact of“Replacement of Business Tax by VAT”policy on individual employment of labor force is different among different education level,gender and household registration groups.The implementation of accurate policies is more conducive to promoting employment and optimizing the employment structure.This study is helpful to identify the mechanism of“Replacement of Business Tax by VAT”affecting employment in theory,and provide a useful reference for the formulation and adjustment of employment promotion policies in practice.