经济新常态下社会保险改革的关键点及对策研究  

Research on the Key Points and Countermeasures of Social Insurance Reform under the new Economic Normal

作　　者：周凤珍[1] 彭青 

机构地区：[1]安徽财经大学财政与公共管理学院,安徽蚌埠233030 [2]河北经贸大学学报编辑部,河北石家庄050061

出　　处：《河北经贸大学学报》2017年第4期60-65,共6页Journal of Hebei University of Economics and Business

基　　金：安徽省教育厅人文社会科学重点项目"城镇职工养老保险统筹账户筹资结构改革研究"(SK2016A0032);安徽财经大学2017年校级课题"降低企业人工成本的税收政策研究"(ACKY1708ZDB)

摘　　要：经济新常态背景下,与企业用工成本密切相关的社会保险制度也应进行适应性调整。目前社会保险最突出的问题主要集中在养老保险项目上,养老保险的主要问题体现为费率过高、征缴松懈,收支缺口不断拉大,以致财政负担和财政风险增加等。要从根本上有效解决这些问题主要依赖于养老保险筹资模式的改革。研究认为,现阶段社会保险改革的关键是对养老保险项目进行费税改革,其余几项社会保险维持现行制度和征管模式即可,同时对养老保险税改方案作了严密的论证和设计。Under the new economic normal background, the social insurance system, which is closely related to the employment costs of enterprises, should also be adjusted adaptively. At present, the most prominent problem of social insurance mainly concentrates on the endowment insurance, then the main problem of endowment insurance reflects in the high premium rate,the collection lax and the widening gap between income and expenditure, resulting in increased risk of fiscal and financial burden. To solve these problems fundamentally and effectively, the reform on financing model of endowment insurance should be depended on. The study shows that at present stage the key to reform of social insurance is to carry out the tax reform on the endowment insurance projects, the other social insurances can maintain their existing system and the model of collection and management,and meanwhile,a thorough demonstration and design are also conducted as to the tax reform of endowment insurance.

关 键 词：经济新常态 社会保险 养老保险 费税改革 财政负担 社会保险税 养老金缺口 

分 类 号：F062.6[经济管理—政治经济学]