4854 
4326社保费征管部门转换作为社保费征管体制的重要改革对劳动者权益保护和企业均产生了广泛而深远的影响。现有关于社保费征管部门转换对企业影响的研究只涉及企业价值与成本加成率，文章就此从避税的角度分析社保费征管部门转换的治理效应，并以2008-2018年A股上市公司为初始样本进行实证检验。结果显示：社保费由税务部门全责征收后，企业避税程度显著降低；社保费征管部门转换提高了企业会计信息透明度，进而抑制了企业避税；社保费征管部门转换对企业避税的治理效应仅体现在税收征管较弱的地区、审计质量较低以及分析师关注度较低的企业中。文章的研究结论有助于政策制定者厘清“社保转税”改革对企业的潜在影响，对政府进一步优化社保改革具有借鉴意义。
社保费征管体制改革如何影响企业避税——来自社保费征管部门转换的准自然实验证据
摘要
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引用本文
孙雪娇, 范润, 翟淑萍. 社保费征管体制改革如何影响企业避税——来自社保费征管部门转换的准自然实验证据[J]. 上海财经大学学报, 2021, 23(2): 76-92.
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