关键词: 税收征管信息化, 租金分享, 企业薪酬分配, 薪酬操纵, 议价能力

Abstract: External mechanisms with broad binding force and standardization play an important role in governing unfair enterprise salary distribution.By constructing a model of the impact of informationization of tax collection and management on enterprise salary distribution,and using the time difference in the launch of Golden Tax Project III as a quasi-natural experiment,the impact of informatization of tax collection and management on enterprise salary distribution and the mediating effect of rent sharing were examined.The results suggest that informatization of tax collection and management significantly narrows the enterprise salary gap,which is mainly due to the reduction of executive pay and the increase of low-paid employees’ pay.Mechanism test shows that informatization of tax collection and management has a tax collection effect,which can narrow the salary distribution gap by reducing the enterprise rent;at the same time,informatization of tax collection and management has a governance effect,which can optimize the rent sharing ratio by suppressing salary manipulation and improving employees’ bargaining power,thus optimizing salary distribution.Heterogeneity analysis shows that non-state-owned enterprises,enterprises with lower operating performance,enterprises with poor internal control quality,and enterprises with poor sound salary management will have significant reactions to informatization of tax collection and management.Finally,policy recommendations include developing a diverse tax data system,utilizing blockchain for corporate tax compliance,and enhancing transparency in disclosing internal salary data.

Key words: informatization of tax collection and management, rent sharing, enterprise salary distribution, salary manipulation, bargaining power