工业机器人贸易网络地位、薪酬税收激励与企业收入分配

摘要/Abstract

摘要： 基于中国微观工业企业数据,本文构建企业层面的工业机器人贸易网络地位指标,考察工业机器人贸易网络地位的提高对企业收入分配的影响并检验薪酬税收激励的调节作用。结果表明:企业工业机器人贸易网络地位的提高加剧了资本深化,降低企业劳动收入份额,扩大企业内高、低技能劳动者之间的收入差距,而薪酬税收激励能缓解工业机器人贸易网络地位对企业收入分配的负向影响;资本-劳动比效应、低技能劳动者就业激励效应及竞争效应是薪酬税收激励发挥作用的机制渠道,民营企业受薪酬税收激励的调节影响更明显,降低区域劳动力流动壁垒特别是制度壁垒更能发挥薪酬税收激励的调节效应。本研究不仅从政策视角提出缓解工业机器人技术冲击的机制和路径,也为企业实现共同富裕提供有益的政策启示。

关键词: 工业机器人贸易网络地位, 收入分配, 薪酬税收激励, 劳动收入份额, 技能溢价

Abstract: Abstract: Based on micro-level data from Chinese industrial enterprises, this study constructs an enterprise-level indicator of industrial robot trade network status, examines the impact of the industrial robot trade network status on enterprise income distribution, and tests the regulating role of payroll tax incentives. The results show that the enhanced status of the industrial robot trade network deepens capital intensity, reduces labor's share of income , and widens the income gap between high-and low-skilled workers within enterprises. However, payroll tax incentives can alleviate the negative effects of industrial robot trade network status on income distribution. The mechanisms include the capital-labor ratio effect, employment incentive effect for low-skilled labor, and the competition effect. Further analysis reveals that private enterprises are more affected by the regulatory effects of payroll tax incentives. Reducing regional labor mobility barriers, especially institutional barriers, enhances the regulatory effects of payroll tax incentives. This study not only proposes mechanisms and pathways from a policy perspective to mitigate the impact of industrial robot technological shocks, but also provides policy insights for enterprises to achieve common prosperity.

Key words: Industrial Robot Trade Network Status, Income Distribution, Payroll Tax Incentives, Labor Income Share, Skill Premium

中图分类号:

F746

耿伟, 贾兴兴. 工业机器人贸易网络地位、薪酬税收激励与企业收入分配[J]. 财经论丛, 2026, 42(1): 50-62.

GENG Wei, JIA Xingxing. Industrial Robots Trade Network Status, Payroll Tax Incentives and Enterprise Income Distribution[J]. Collected Essays on Finance and Economics, 2026, 42(1): 50-62.

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