《保险研究》20210609-《社会保险缴费率下调能促进企业创新吗？》（曾益、杨悦）

［摘   要］在“减税降费”的背景下,降低社会保险名义缴费率对减轻企业负担、激发市场主体活力具有重要意义。降低社会保险名义缴费率能否实现企业高质量发展？本文以企业创新程度为切入点,基于2002~2018年省级面板数据,采用企业研发投入占GDP比重衡量企业创新程度,并利用固定效应模型实证检验降低社会保险名义缴费率对企业创新程度的影响。研究发现:社会保险名义缴费率每下降1个百分点,企业研发投入占GDP比重上升6.22个百分点。在影响机制方面,降低社会保险名义缴费率能够通过降低人均劳动力成本来促进企业创新。同时,异质性检验结果表明,在低名义缴费率地区、东部及西部地区以及第三产业占比较高的地区,降低社会保险名义缴费率能显著提高企业创新程度。基于上述结论,在以“促创新”为目标的背景下,应适当降低社会保险单位缴费比例。

［关键词］减税降费；社会保险缴费率；企业创新；研发投入

［基金项目］国家社科基金“老龄化背景下职工医疗保险基金可持续性研究”(编号:19FRKB002)；湖北省社科基金“减税降费背景下湖北省城镇职工基本养老保险基金可持续性评估及对策研究”(编号:2019060)；中央高校基本科研业务经费项目“减税降费背景下缴费率下调对职工养老保险财政责任的影响研究”(编号:2722020JCT028)和“应对人口老龄化的我国社会保障制度改革与优化研究”(编号:2722021BX022)。

［作者简介］曾益,中南财经政法大学公共管理学院副教授,硕士生导师,研究方向:社会保障；杨悦,中南财经政法大学公共管理学院硕士研究生,研究方向:社会保障。

Can a Reduction in the Contribution Rate of Social Insurance Promote Corporate Innovation?

ZENG Yi,YANG Yue

Abstract：In the context of "tax cut and fee reduction",reducing the contribution rate of social insurance is of great significance to reducing the burden on enterprises and stimulating the vitality of market entities.Can the reduction of social insurance contribution rate help with high-quality development of the enterprises? Based on provincial panel data from 2002 to 2018,this article took the degree of enterprise innovation(measured with the ratio of corporate R&D input to GDP) as the starting point and used a fixed effect model to empirically test the impact of social insurance contribution rate on enterprise innovation.The study found that for every percentage drop in nominal contribution rate of social insurance,the ratio of corporate R&D input to GDP increased by 6.22%.In terms of the impact mechanism,reducing nominal contribution rate of social insurance could promote enterprise innovation by reducing the actual contributions to social insurance or raising the average wage of urban employees.At the same time,the heterogeneity test results showed that in areas with low contribution rate,eastern and western regions,and areas with relatively large proportion of tertiary industry,lowering contribution rate of social insurance significantly increased the degree of enterprise innovation.Based on the above conclusions,we can conclude that for the goal of "promoting innovation",the unit contribution ratio of the social insurance should be reduced.

Key words：tax cut and fee reduction;the contribution rate of social insurance;corporate innovation;R&D Input