【作者】 吴丽萍；

【导师】 宁满秀；

【作者基本信息】 福州大学 ， 社会保障， 2017， 硕士

【副题名】以上市公司为例

【摘要】 2017年3月,全国人民代表大会和人民政治协商会议在北京拉开帷幕。“供给侧结构性改革”、“降税降费”等热词在“两会”上持续升温。虽然供给侧改革是要创造新供给和调整供给结构,但首先要减库存、淘汰落后产能、淘汰落后产品。这对于企业来说是市场倒逼下的自我革命,短期内企业由于融资能力与技术创新跟不上而经营艰难。政府为深化供给侧改革,通过“降税降费”等减轻企业压力。其中,“降费”包括降社会保险费。但降费与我国社会保险征缴不足产生矛盾,企业社会保险逃费行为较为普遍。为解决“降费”与社会保险基金缺口的矛盾,社会保险相关机构应把工作重点放在减少企业逃费现象上,反思企业逃费行为普遍存在的内在原因,并置身处地地从企业角度分析企业逃费行为。为了让政府全面地了解企业逃费行为的影响因素,本文在发现逃税与企业逃费相似性基础上,利用修正的逃税模型分析企业逃费动机,并收集2015年经济在东部、中部、西部处于首位的广东省、河南省和四川省的上市公司数据,运用单因素方差分析法及迭代最小二乘法进行实证分析,得出企业逃费的影响因素。全文共分为6个部分,研究主要内容和结论陈述如下:研究内容一:社会保险制度与企业社会保险逃费行为之间的关系。回归结果发现:(1)社会保险企业缴费基数即职工工资总额越高,企业越倾向于逃费;(2)社会保险法定缴费率越高并不会导致企业逃费程度越高。当法定缴费率更高时,大规模企业和技术要求高的行业企业的参保情况更好,但民营企业逃费更严重。研究内容二:企业类型即规模大小、所有制类型、行业技术类型与企业社会保险逃费行为之间的关系。回归结果显示:(1)大规模企业逃费程度小于小规模企业;(2)不同所有制企业逃费程度按从大到小排列为外资企业、民营企业、国有企业。(3)不同行业技术类型的企业之间逃费程度差异不大。此外,实证结果还发现固定资产与企业逃费程度成反比关系;净利润较高企业逃费反而更严重。更多还原

【Abstract】 In March 2017,the National People’s Congress and People’s Political Consultative Conference opened in Beijing.Hot words such as "Supply side structural reform" and "tax cuts and cost falls" continues to heat up in "two sessions".Although the supply side reform is to create new supply and adjust the supply structure,the first target is to reduce inventory and eliminate backward production capacity,and backward production.This is self-revolution for enterprises under market forces.Enterprises are difficult to manage because of lacking ability to raise capital and to keep up with technological innovation.In order to deepen the reform of the supply side,Government ease the pressure on companies such as drop tax and charges.Along them,the lower fees including social insurance.But reducing is conflict with inadequate collection of social insurance in our country.The behavior of owing social insurance fee by enterprises is universal.To solve the contradictions between "drop fee"and the social insurance fund gap,Government should focus on reducing the phenomenon that enterprises to evade charges.At the same time,Government have to reflect the common reasons that how did it act.It is important to put ourselves inside the perspective of enterprises and to ponder on why companies opt for flight costs.The objective of this article is to allow the Government to fully understand the factors of the behavior that companies choose to evade charges of social insurance.Based on the discovery that the similarity between tax evasion and fees evasion,this study analyzed the motive for enterprises to evade charges of fees in social insurance with the modified model which is used to analyze tax evasion.On the meanwhile,data was gathered from Listed Companies that are assigned to three province which economy are the leading of the region.And the three province are Guang dong,He nan and Si chuan,which are successively applied to the East,the Middle and the West.Single Factor Variance Analysis method and Iterative Least Squares method were applied to analyze the fees evasion.This paper is divided into 6 chapters,and the main contents with conclusions are as follows:Part 1:Study on the relationship between Social Insurance System and enterprises to evade charges of fees in social insurance.The results show that:(1)if the wages of staff is higher,firms are more inclined to escape charges.(2)The higher the statutory social insurance contribution rate does not lead to more serious charges evasion of firms.And the concrete as follows:large-scale firms and enterprises with higher technology strength will be more truthfully in attending social insurance.But private enterprises tend to evade fees of insurance.Part two:Study on whether different firms affect the extent of firms to evade social insurance or not.The empirical evidence indicate that:(1)large-scale enterprises running cost less than small-scale companies.(2)degree of different ownership firms to evade charges according to the arranged from maximum to minimum is foreign-funded firms、individually-run enterprises and then the state-run companies.(3)there are no obviously difference about the degree of evading charges between different technology strength.In addition,the results also found an inverse relationship between the fixed assets and the degree of the enterprise to escape charges.Similarly,higher net profits for firms to evade charges are more critical.更多还原