从微观层面测算了劳动所得占比,并试图从制度层面揭示劳动所得占比较低的深层次原因、背后的利益分配机制和内在逻辑。利用中国制造业上市公司的数据,测算了企业支付的工资份额的变动趋势,并对工资份额的影响因素进行计量检验。结果表明,平均而言,税收占比最高,达41%,劳动份额为32.8%,资本份额为26.2%;资本的份额在上升,大体表明劳动者处于不利的地位。分析表明,工资份额受劳资双方利益获取能力和企业对政府税费、资本成本支付水平的共同影响,在劳动方缺乏足够保护的情况下,企业将过高的税费、资本压力转嫁给劳动者,造成了工资份额的下降。其内在原因在于,政府向企业征税,企业则向劳动者挤占工资,劳动者缺乏足够的权益保护能力,最终导致了劳动者工资及其份额较低和下降。 From the microcosmic level, I calculated the proportion of labor income, and tried to reveal the deep-seated reasons for the low proportion of labor income from the institutional level, the mechanism of profit distribution and the logic behind it. Using the data of China’s manufacturing listed companies, the change trend of the wage share paid by the enterprises is measured and the influencing factors of the wage share are measured and measured. The results show that, on average, taxes account for the highest proportion of 41%, with a labor share of 32.8% and a capital share of 26.2%. The share of capital is rising, generally indicating that laborers are at a disadvantage. The analysis shows that the share of wages is affected by the ability of both employers and employees to obtain profits and the common influence of enterprises on government taxes and fees and the cost of capital cost. Under the circumstance of insufficient protection of labor, enterprises pass the excessive tax and capital pressure on laborers , Resulting in a decline in the share of wages. The intrinsic reason is that the government levies taxes on enterprises, while enterprises impose wages on laborers and laborers lack sufficient rights and interests protection capabilities, which eventually leads to lower and lower wages and wages of laborers.