中间投入品关税对企业劳动力技能结构的影响——基于中美贸易数据的分析
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引用本文:谢建国1,申悦琳2.中间投入品关税对企业劳动力技能结构的影响——基于中美贸易数据的分析[J].财经理论与实践,2025,(4):112-119
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作者单位
谢建国1,申悦琳2 (1.南京大学商学院江苏 南京 2100932.江苏省国信集团江苏 南京 210005) 
中文摘要:依据2015—2021年中美中间投入品关税数据,考量中间投入品关税对企业劳动力技能结构的影响。结果显示,中间投入品关税提高降低了企业资本劳动替代弹性,减少了企业研发项目投资额,抑制了企业出口产品技术复杂度从而恶化了企业劳动力技能结构,降低了企业高技能和中技能劳动力结构,提高了低技能劳动力结构。异质性分析表明,中间投入品关税提高恶化了东部地区企业、民营企业以及高技术制造部门企业的高技能劳动力结构。鉴于此,适当降低中间投入品关税,加强企业技术自主创新,扶持民营企业、高技术企业发展,是提高国内就业质量的重要途径。
中文关键词:中间投入品关税  劳动力技能结构  替代弹性  技术复杂度
 
The Impact of Tariffs on Intermediate Inputs on the Skill Structure of Firms’ Labor Force—An Analysis Based on US-China Trade Data
Abstract:Based on the data between China and the U.S. from 2015 to 2021, this paper investigates the impact of tariffs on intermediate inputs on the skill structure of firms’ labor force. It is found that the increase in tariffs on intermediate inputs significantly reduces the structure of high-skilled and medium-skilled labor force of enterprises and increases the structure of low-skilled employment. Mechanism analysis shows that the increase in tariffs on intermediate inputs reduces the elasticity of substitution of capital and labor, decreases the amount of investment in research and development projects, and inhibits the increase in the technological sophistication of firms’ export products, thus deteriorating the skill structure of firms employment. Heterogeneity analysis finds that higher tariffs on intermediate inputs significantly deteriorate the high-skill labor structure of firms in the eastern region, private firms, and firms in the high-tech manufacturing sector. The conclusions of this paper show that appropriately reducing tariffs on intermediate inputs, strengthening enterprises’ technological innovation, and supporting the development of private and high-tech enterprises are important ways to improve the quality of domestic employment.
keywords:input tariffs  labor skill structure  substitution elasticity  technological complexity
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