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中文摘要：
以2009年在全国推广施行的增值税转型为研究契机,结合企业的产权特征,研究了增值税转型对企业劳动力需求的影响.研究发现,整体而言,增值税转型后资本对劳动的替代效应大于收入效应,企业劳动力需求普遍减少;但区分产权性质后发现,民营企业劳动力需求显著减少,而国有企业由于预算软约束的存在,劳动力需求没有显著减少,其对税改的敏感度低于民营企业;进一步区分国有企业层级后发现,中央国企劳动力需求显著减少,而地方国企由于受地方政府干预更强,劳动力需求并没有显著减少,其对税改的敏感度低于中央国企;究其原因,本文发现国有企业尤其是地方国企承担了更多的预算软约束,作为补偿它们也获得了更多的政府补贴.
英文摘要：
VAT reform across the country in 2009 provides us an opportunity to test whether firms with different property characteristics behave differently on labor demand. Our research finds that,generally,the capital-labor substitution effect is greater than the income effect,and there is an overall decline in corporate labor demand. Meanwhile,private enterprises experience a strong decline in labor demand while state-owned enterprises＇ labor demand has not been reduced due to the presence of soft budget constraints,therefore,stateowned enterprises are less sensitive to the reform than private enterprises and the difference is statistically significant. In addition,central SOEs significantly reduce labor demand,while the demand of the local SOEs have not been reduced due to the intervention of local governments,so local SOEs are less sensitive to the reform compared to central SOEs. Furthermore,since state-owned enterprises,especially local SOEs,satisfy more labor demand,they have received more government subsidies in return.
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