经济学报2026，Vol.13Issue(2)：92-111,20.
税收优惠政策对劳动收入差距的影响
The Impact of Tax Incentive Policies on Labor Income Disparity:A Perspective Based on Skill Premium
摘要
Abstract
As a significant measure in China's tax reform,the impact of the Value-Added Tax(VAT)credit refund policy on income distribution remains an area ripe for research.This paper takes the 2018 VAT credit refund reform as a quasi-natural experiment and empirically examines the effect of the VAT credit refund policy on labor skill premium and its underlying mechanisms using data from China's A-share listed companies.The study finds that:(1)The VAT credit refund policy significantly widens the wage gap between skilled and unskilled workers within enterprises,thereby enhancing the labor skill premium,a conclusion that holds after a series of robustness tests.(2)Mechanism tests suggest that,under the"capital-skill complementarity"hypothesis,the VAT credit refund policy primarily boosts the labor skill premium through mechanisms that incentivize capital investment and alleviate liquidity constraints.(3)Heterogeneity analysis reveals that the impact of the VAT credit refund policy varies across different firms,with more pronounced effects on the labor skill premium in firms facing high financing constraints,high tax burdens,mature firms,and those in industries with lower technological levels.This paper enriches the research on the economic consequences of the VAT credit refund policy from the perspective of labor skill premium and provides new theoretical and practical references for the government to optimize tax policy design and promote common prosperity.关键词
增值税留抵退税/技能溢价/资本—技能互补/资本投资激励/流动性约束分类
社会科学引用本文复制引用
朱国悦,谭成雪..税收优惠政策对劳动收入差距的影响[J].经济学报,2026,13(2):92-111,20.基金项目
本研究受江西省高校人文社会科学研究一般项目"产业融合对劳动力就业的影响机制、效应与政策研究"(JJ25212)、安徽省教育厅人文社会科学研究青年项目"'链主'企业绿色转型的产业溢出机制与安徽对策研究"(2025AHGXSK40203)和滁州学院科研启动基金项目(2026qd56)的资助. （JJ25212）
