作为我国当前扎实做好“六稳”工作和全面落实“六保”任务的首要内容,稳定居民就业具有非常重要的现实意义。在减税降费力度不断加大的背景下,刚性成本高仍是困扰企业稳健发展的突出问题,“税收楔子”作为衡量市场主体运行成本的重要指标,对地区居民就业有着重要影响。本文首先测算了我国2008年—2018年各地区的“税收楔子”,得出全国平均水平为33.4%,其中,企业缴纳的社会保险费占主要份额。进而采用固定效应模型考察“税收楔子”对就业水平的影响效应,得出“税收楔子”偏高会导致地区居民就业率降低和失业率增加的结论。因此,建议进一步降低企业社保缴费水平,落实好减税降费政策,统一全国社保缴费比例,提高社保征缴力度,从而通过降低“税收楔子”来提升地区市场主体的活力,稳定居民就业水平。

As the primary content of "six priorities"and stability in six areas, it is of great practical significance to stabilize the employment of residents. Under the background of increasing tax reduction and fee reduction, the high rigid cost of enterprises is still a prominent problem that hinders the steady development of enterprises. "Tax wedge" as an important indicator to measure the operating cost of market entities, also has an important impact on the employment of local residents. Firstly, this paper calculates the "Tax wedge"of various regions in China from 2008 to 2018, and concludes that the national average level is 33.4%, in which the enterprise burden and social insurance payment burden account for the main share. This paper further uses the fixed effect model to investigate the effect of "Tax wedge"on employment level, and concludes that "Tax wedge"will lead to the decrease of employment rate and the increase of unemployment rate. Therefore, it is necessary to further reduce the social security payment burden of enterprises, implement the current tax reduction and fee reduction policy, unify the national social security payment proportion, and improve the social security collection and payment, so as to enhance the vitality of regional market entities and stabilize the employment level of residents by reducing the "Tax wedge".