【摘要】 本文构建了一个非完全计税成本对象事前备案模型，并以2014年取消房地产企业计税成本对象事前备案制作为准自然实验，基于2010—2017年全国税收调查数据进行实证检验。研究发现：取消事前备案显著扩大了企业劳动雇佣规模，突出表现在税收优惠较少、稽查风险较低的企业或营商环境较好、房价水平较高的地区。机制检验表明，降低制度性交易成本和减轻税收负担是有效落实稳就业的两大作用渠道。进一步分析显示，该稳就业效应主要在房地产企业上游呈现纵向溢出，实现了“一产促多产”的供应链发展。更多还原

【Abstract】 This paper constructs an incomplete pre-filing model for tax calculation cost objects. It takes the abolition of the pre-filing system for real estate enterprises’ tax calculation cost objects in 2014 as a quasi-natural experiment, conducting an empirical test based on national tax survey data from 2010 to 2017. The findings indicate that the abolition of pre-filing significantly expanded enterprises’ labor employment, particularly in enterprises with fewer tax incentives and lower audit risks, as well as regions with a better business environment and higher housing prices. Mechanism tests show that reducing institutional transaction costs and alleviating tax burdens are the two effective channels for stabilizing employment. Further analysis reveals that this employment-stabilizing effect primarily exhibits vertical spillover effects in the upstream sector of real estate enterprises, facilitating the supply chain development of “one industry driving multiple industries”.更多还原