Research On The Influence Of The Change Of Social Security Collection Subject On Enterprise Labor Employment

under the background that social insurance premiums are fully handed over to the tax authorities for collection,exploring the impact of the change of social insurance collection institutions on the employment of enterprise labor force will help to more comprehensively understand the multiple effects of the reform of social security collection system,provide a reasonable explanation for the behavior of micro individuals under the change of social security collection subject,strengthen the idea of inclusive tax reduction and fee reduction with strict collection and management and low tax rate,and provide a basis for reducing social insurance premiums on a larger scale balance the relationship between social security and enterprise development,provide support and ensure social employment.Based on the fact that China’s nominal social insurance premium rate is high and the actual collection is seriously insufficient,transferring the social insurance premium to the tax department for collection will help to improve the actual collection rate of social security,but the subsequent "cost" is the increase of enterprise labor cost,which will urge enterprises to change their behavior decision-making and find a lower cost alternative.Focusing on the information asymmetry theory,tax compliance theory and tax destination theory,this paper analyzes the impact of the change of social security collection subject on the employment of enterprise labor force,and holds that the change of social security collection subject will increase the actual payment rate of enterprises and increase the burden of enterprises by increasing the transparency of social security collection information and improving the compliance of social security payment,so as to increase the preference of enterprises to transfer the burden of social security expenses,when reducing the wage level of employees is blocked,enterprises will be more inclined to reduce labor employment and reduce labor demand.Therefore,in theory,the change of the subject of social security collection will squeeze out enterprise employment.In this regard,on the basis of combing the existing literature research,using the micro data of Industrial Enterprises above national scale and according to the path of the change of social security collection subject since 1999,this paper constructs a "quasi natural experiment" of the reform of social security collection subject,and observes the impact of the change of social security collection subject on enterprise labor employment from 1999 to 2008 through the double difference model.The results show that:First,the tax department’s collection of social insurance premiums has a negative impact on enterprise labor employment,that is,the change of social security collection subject will reduce enterprise labor employment.Specifically,the negative impact on the employment of enterprise labor force is 0.0362 units after the tax collection organization is changed to the tax department.Second,compared with the collection by the tax department,the full responsibility collection by the tax department is more intensive,and the crowding out effect on the employment of enterprise labor force is more significant.Specifically,the crowding out effect of the full responsibility collection of the tax department on the employment of enterprise labor force is 0.0137 units higher than that of the tax department.The empirical conclusion shows that the change of the subject of social security collection does have a significant negative impact on enterprise labor employment.Therefore,simply changing the main body of social security collection is not conducive to stabilizing social employment and ensuring people’s livelihood.In this regard,this paper suggests: first,strictly implement the tax department as the main body of social security collection and adopt the full tax collection mode.Second,implement the reform idea of low rate and strict collection and management,strengthen collection and management,and reduce social insurance rates.Third,accelerate the reform of the social security system and improve the overall level of social security.Fourth,promote the integration of tax resources and realize the same collection of taxes and fees.Eliminate the adverse impact of the reform of social security collection institutions on employment.