关键词: 养老保险, 企业缴费基数, 就业效应

Abstract: Using the data of listed companies, this paper studies how the changes of statutory pension insurance payment ratio affect the payment base declared by enterprises and employment When the proportion of legal payment rate increases, the enterprises reduce the declaration base; otherwise, they increase the declaration base After the implementation of the Labor Contract Law, the payment base of enterprises is the result of bargaining between enterprises and employees, and its impact on employment is asymmetric Classifying enterprises into several categories, further analysis shows that: (1) when the legal proportion decreases, the enterprises in low wage areas reduce the degree of fee evasion more than those in high wage areas (2) When the legal proportion increases, capitalintensive enterprises reduce the employment scale more than laborintensive enterprises (3)When the legal proportion increases, nonstateowned enterprises reduce the scale of employment, while stateowned enterprises do not

Key words: endowment insurance, payment base, employmen