养老保险缴费、价格转嫁与企业出口Pension Contribution Rate Changes, Pass-through, and Firm Exports
李艳,马燕来,李书轩,李海风
摘要(Abstract)：
养老保险费是中国企业成本的重要构成部分，目前文献关于养老保险费如何转嫁到产品价格进而影响产品竞争力的研究还不够。本文研究养老保险费率改革对企业出口的影响，并首次从养老保险费转嫁给消费者(出口产品价格)的视角探究其作用机制。研究发现，中国城市间养老保险费率存在显著差异，沿海地区的养老保险费率低，东北地区和西藏的养老保险费率高，国有企业的缴费率更高、地区间差异更小；养老保险费率对企业出口概率(扩展边界)和出口额(集约边界)均存在显著负向影响，大规模、年龄更大的企业和市场化程度更高的行业受到的影响更小。机制分析表明，养老保险费通过转嫁给消费者、影响企业融资约束和用工结构，进而影响企业出口。本文认为过高的养老保险费率会传导至消费者，表现为价格上升，不利于企业在国际市场的竞争力，妨碍发挥外贸对经济发展的支撑作用。
关键词(KeyWords)： 养老保险缴费;企业出口;价格转嫁
基金项目(Foundation): 北京市社会科学基金青年项目（项目批准号：21JJC020）的资助
作者(Author): 李艳,马燕来,李书轩,李海风
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- (1)比如企业可能通过以高学历职工替代低学历职工的方式,提高企业职工平均生产率,而工资却不作相应调整。 (2)电话咨询主要是通过各地12333社保服务热线、各地人力资源和社会保障局、各省人力资源和社会保障厅等咨询相关人员;网页搜索主要是通过劳动法宝网、北大法宝网、各地市政府网站、市人社局网站、市统计局网站等搜索相关信息。 (3)人力资源社会保障部对政协十三届全国委员会第三次会议第0344号(经济发展类032号)提案的答复,http://www.mohrss.gov.cn/xxgk2020/fdzdgknr/zhgl/jytabl/tadf/202101/t20210112_407495.html。 (4)2018年12月25日,白重恩在人文清华论坛发表名为《中国经济何处破局》的主题演讲。