【作者】 赵晓阳；

【导师】 刘行；

【作者基本信息】 东北财经大学 ， 会计学， 2018， 硕士

【摘要】 随着我国经济的快速发展,GDP总量的不断攀升,如何使全体公民都能享受到发展带来的红利无疑成为更加重要的问题。为实现这一目标,党和政府做出了诸多努力,其中一个重要举措便是加强对劳动者的保护。但是在相关政策制定的过程中,我们往往只关注到加强劳动者保护程度对劳动者以及社会的影响,却忽略了这些政策可能对企业带来的影响。事实上,低收入劳动者因劳动者保护程度提高而多获得的收入并不是由国家支付,而是全部由企业支付。因此加强劳动者保护在提高劳动者生活水平的同时,也会加重企业的负担,那么在这一背景下企业是否会采取一定的措施来应对这种不利的变化呢?为回答这一问题,本文选择最低工资标准制度这一重要的劳动者保护政策作为制度工具,采用中国上市公司的数据,实证考察劳动者保护程度对企业避税行为的影响。研究发现,最低工资标准的上涨会显著提升企业避税程度。最低工资标准对避税的影响主要通过影响企业的劳动力成本来发挥作用,并且在劳动密集程度较高、工资水平较低和难以将成本转嫁出去的的企业中这种影响更加明显。进一步的结果显示,企业还会综合考虑避税的收益与成本,如果企业原本的避税程度已经很高,那么即使最低工资标准的上涨导致现金流发生短缺,企业也不会通过避税的方式来缓解现金流约束。最后,本文还探究了最低工资上涨背景下的企业避税行为对公司价值的影响,实证结果显示在这一背景下的企业避税行为最终会导致企业价值的提高。全文主要分成七个部分进行阐述:第一部分为绪论。该部分主要对本文的研究背景、研究意义、研究内容、研究方法进行阐述。第二部分为文献回顾。该部分主要从劳动者保护的经济后果、最低工资标准的经济后果、企业避税的影响因素这三个方面对当前的研究进行梳理,并在此基础上进行评述。第三部分为理论分析与假设提出。该部分首先阐述与本文相关的理论基础,然后对最低工资标准变动为什么会影响避税进行理论分析,并据此提出本文的研究假设。第四部分为研究设计。该部分主要介绍本文的实证模型、变量定义、样本选择和数据来源。第五部分为实证结果与分析。该部分首先介绍本文的描述性统计;其次详细列示本文的实证结果,并且对实证结果进行具体分析;最后列示对本文基本实证结果进行的稳健性检验。稳健性检验包括更换企业避税程度的衡量指标、进一步控制公司层面的固定效应、采用平衡面板数据对模型进行回归、内生性问题的考虑、控制财税政策的影响以及经营地与注册地不一致的考虑。第六部分为进一步检验。该部分主要从四个方面进行探究。首先,本文对理论分析中所提到的作用机制进行检验;其次,本文考察了最低工资标准上涨对企业避税的影响在不同企业间的差异;再次,本文分析了最低工资标准上涨背景下企业如何权衡避税的收益与成本;最后,本文检验了企业因为最低工资标准上涨而增加的避税行为是否提升了企业价值。最后一部分为研究结论、政策建议与不足之处。该部分主要总结本文的研究结论、提出相应的政策建议并且指出本文的不足之处。本文的结论拓展了劳动者保护程度的经济后果以及企业避税动因的相关学术文献,从而具有重要的理论意义。此外,本文的结论也有重要的政策启示含义:劳动者保护政策在保障劳动者权益的同时,也会增加企业负担,从而迫使企业做出一些可能有损国家利益的举措。因此,政策制定部门在制定劳动者保护政策时不仅要从劳动者的角度出发,还要充分考虑不同企业的负担程度。以本文研究的最低工资标准制度为例,为了降低企业的负担,国家可以适当提高企业对于工薪支出的税收抵扣力度,平滑最低工资标准上涨幅度,对于那些员工人数众多的劳动密集型企业,国家还可以考虑给予一定的现金补贴。这些做法既不违背保护劳动者的初衷,可以最大化的降低政策实施有可能带来的负面影响,还可以维护税法的权威。更多还原

【Abstract】 With the rapid development of China’s economy and the continuous increase in the total GDP,how to enable all citizens to enjoy the benefit of development has undoubtedly become a more important issue.To achieve this goal,the government has made many efforts.One of the important measures is to strengthen the protection of workers.However,in the process of formulating related policies,we often only pay attention to strengthening the influence of the degree of labor protection on workers,but we ignore the important influence of this policy on enterprises.In fact,the income earned by low-income workers due to the increased protection of workers is not paid by the state,but is paid entirely by the enterprise.Therefore,strengthening labor protection will also increase the burden on enterprises while raising the living standards of workers.Under this background,will companies take certain measures to deal with such unfavorable changes?In order to answer this question,this paper selects the minimum wage standard,an important labor protection policy,as an institutional tool,and uses the data of Chinese listed companies to empirically examine the impact of labor protection on corporate tax avoidance behavior.The study found that the higher the minimum wage in the region where the company is located,the higher the level of tax avoidance in the region.The impact of the minimum wage standard on tax avoidance mainly comes from the impact on the labor cost of the company,and this effect is even more pronounced in companies with higher labor intensity,lower average wages,and weaker cost transferability.Further results show that companies will weigh the benefits and costs of tax avoidance by showing that when the company’s tax avoidance risk is lower than other companies,the company will respond to rising minimum wage standards by increasing tax avoidance levels.Conversely,when the tax avoidance risk of a company is higher than that of other companies,the company will not respond to the rise in the minimum wage standard by continuing to increase the level of tax avoidance.Finally,the paper also finds that corporate tax avoidance in the context of rising minimum wage standards can significantly increase corporate value.The full text is mainly divided into seven parts:The first part is introduction.This part mainly elaborates the research background,research significance,research contents and research methods of this article.The second part is a literature review.This part mainly sorts out the current research from the three aspects of the economic consequences of worker protection,the economic consequences of the minimum wage standard,and the influencing factors of corporate tax avoidance,and makes a review on this basis.The third part proposes theoretical analysis and hypothesis.This part first elaborates the theoretical basis related to this article,and then makes a theoretical analysis of why the change of the minimum wage standard affects tax avoidance,and puts forward the research hypothesis.The fourth part is the research design.This section mainly introduces the empirical model,variable definition,sample selection,and data sources.The fifth part is the empirical results and analysis.This section first introduces the descriptive statistics of this paper;secondly,it shows the empirical results obtained through the empirical model,and analyzes the empirical results in detail;finally,it presents the robustness test of the empirical results of this paper.Robustness tests include measures to change corporate tax avoidance levels,further control firm-level fixed effects,use balanced panel data to regress models,consider endogenous issues,control the impact of fiscal policies,control the impact of tax deductions on wages and resolve the problem about the inconsistency between the place of business and the place of registration.The sixth part is for further inspection.This part mainly explores from four aspects.First,this paper tests the mechanism of action mentioned in the theoretical analysis.Second,this paper examines the impact of the increase in the minimum wage on the tax avoidance of companies in different companies.Third,this paper analyzes the background of the rise in the minimum wage.How to weigh the benefits and costs of tax avoidance?Finally,this paper examines whether the increase in corporate tax avoidance due to rising minimum wages has increased the value of the company.The last part is the research conclusions,policy recommendations and deficiencies.This part mainly summarizes the research conclusions of this article,puts forward corresponding policy recommendations and points out the deficiencies of this article.The conclusion of this paper expands the economic consequences of the degree of protection of workers and the relevant academic literature on the reasons for corporate tax avoidance,and thus has important theoretical significance.In addition,the conclusions of this paper also have important implications for policy enlightenment:Labor protection policies,while protecting the rights of laborers,will also increase the burden on companies,thus forcing companies to take measures that may harm the national interest.Therefore,when formulating labor protection policies,policy-making authorities must not only consider the angle of workers,but also fully consider the burden of different companies.Taking the minimum wage system studied in this article as an example,in order to reduce the burden on enterprises,the state can appropriately increase the tax deduction for corporate wages,smooth the increase in the minimum wage,and at the same time,for those labor-intensive companies with a large number of employees,The state can consider giving a certain amount of cash subsidies.These practices can not only protect the rights and interests of the bottom-level workers,but also ease the operational pressures of the enterprises,and they can also safeguard the authority of China’s taxation system.更多还原