关于社会保险费征缴模式的思考与设计  

Some Comments on Collection Way of Social Insurance Payment

作　　者：宫春子[1] 

机构地区：[1]辽东学院会计学院,辽宁丹东118001

出　　处：《辽东学院学报（社会科学版）》2011年第1期35-38,43,共5页Journal of Liaodong University：Social Science Edition

摘　　要：社会保险费的征缴模式关系到征缴成本、征缴效率和使用效率。从解析社会保险费由社保部门征缴和由税务部门征缴的利弊入手,提出将社会保险费征缴模式变为"统账分征",即企业缴费部分由税务部门征缴,个人缴费部分由社保部门征缴。"统账分征"既不影响收支两条线的设计构想,又可以减少许多中间环节,减少征缴麻烦,降低征缴成本。Theoretical and practical problems exist in collection way of social insurance payment in China. It is proposed that the payment should be separately collected in a united account. Payment paid by enterprises should be collected by tax sections and that paid by individuals should be collected by social insurance departments. With respect to free professionals, their payment should be delivered to treasury account and local government financial account in the proportion enacted by the banks. In this way, while the conception of separating income and pay- ment will not be affected, many intermediate links can be reduced, thus cost can be lessened.

关 键 词：社会保险费 征缴模式 “统账分征” 

分 类 号：F840.61[经济管理—保险]