社会保险征缴与企业创新行为：来自演化博弈模型的证据

曹  越; 胡文君; 张文琪

社会保险征缴与企业创新行为：来自演化博弈模型的证据

引用本文：曹越，胡文君，张文琪.社会保险征缴与企业创新行为：来自演化博弈模型的证据[J].湖南大学学报社会科学版,2022,(2):51-63

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作者	单位
曹越，胡文君，张文琪	（湖南大学工商管理学院，湖南长沙 410082）

中文摘要:通过构建社保征管与企业创新行为的演化博弈模型，分析社保征管和企业创新行为选择的动态过程，模型解析和数值仿真结果表明：当企业处于创新起步期，无论征收部门是否尽职，企业始终选择维持原有生产；当企业处于创新成长期，征收部门的策略选择会影响企业的创新行为，即当征收部门不尽职征收时，企业选择维持原生产，当征收部门尽职征收时，企业选择进行技术创新；当企业处于创新成熟期，无论征收部门是否尽职，企业总会主动进行技术创新，并在敏感性仿真分析中引入“社保入税”和“大规模减税降费”的场景，发现“社保入税”会使处于创新起步期和成长期的企业从维持原生产转变为进行技术创新，“大规模减税降费”则不会影响企业创新行为的选择。

中文关键词:社保征管企业创新演化博弈社保入税大规模减税降费

Social Insurance Collection and Enterprises’ Innovation：Evidence from an Evolutionary Game

Abstract:This paper analyses the dynamic change process of social security collection and enterprises’ innovation behavior by constructing an evolutionary game model. The model analysis and numerical simulation results show that when the enterprises are in the initial stage of technological innovation, they always choose to maintain their original production regardless of whether the levying department does its duty or not; when the enterprises are in the growth stage of innovation, the strategic choice of the levying department affects their innovation behavior. When the levying department does not do its duty, the enterprises choose to maintain their original production. As the levying department does its duty, the enterprises choose to carry out technological innovation. When the enterprises are in the maturity stage of innovation, regardless of whether the levying department does its duty, the enterprises choose to carry out technological innovation. It further introduces “Taxation of Social Security” and “Massive Tax Cuts and Fee Reductions” in the sensitivity simulation analysis, which reveals that “taxation of social security” will cause enterprises in the initial and growth stages of innovation to shift from maintaining their original production to technological innovation, while the “Massive Tax Cuts and Fee Reductions” will have no significant impact on enterprises’ choice of innovation behavior.

keywords:social insurance collection enterprises’ innovation evolutionary game taxation of social security Massive Tax Cuts and Fee Reduction

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