关键词: 社保费征管, 劳动收入份额, 缴费“合规效应”

Abstract: Increasing the proportion of labor remuneration in the primary distribution is the foundation for common prosperity，and it is also inevitable measures to optimize Chinas income distribution pattern and highlight the advantages of the socialist system In this paper，we take the enactment of the Social Insurance Law in 2011 as a quasinatural experiment，using the data of nonfinancial listed companies from 2007 to 2020，and conducts empirical analysis based on the differenceindifferences model to examine the impact of social security premiums collection on labor share We find that: The enactment of the Social Insurance Law has strengthened the intensity of social security，so that labor income has increased significantly by 401% Furthermore，the mechanism tests find that the compliance effect of enterprise actual social security contribution is increasingly complying with the social security policy requirements，rather than the substitution effect dominates the positive effects between social security premiums collection and labor share Heterogeneity analysis shows that the promoting effect of social security premiums collection on labor share is more profound for enterprises located in a large pressure of social security spending，nonstateowned enterprises and firms with lower financing constraints Our findings provide new idea to how to improve our social insurance system to promote labor share and promote common prosperity in the new era

Key words: social security premiums collection, labor share, compliance effect of social security premiums