我国社会保险费征缴体制现状、问题与改革趋势  

The Status,Problems and Trend of the Social Insurance Fee Collection System in China

作　　者：元林君 YUAN Lin-jun(School of Labor and Human Resources,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学劳动人事学院,北京100872

出　　处：《科学．经济．社会》2018年第2期46-51,68,共7页Science Economy Society

摘　　要：我国具有中国特色的社会保险费双重征缴体制的形成具有现实和历史的必然性。本文回顾了社会保险费征缴的历史沿革,分析了地税代征、地税全征和社保全征三种征缴模式,指出社会保险费双重征缴体制的问题在于执法刚性不足、部门利益争夺、部门沟通协作不畅。因此,改革社会保险费双重征缴体制具有现实紧迫性,建议由地税部门全责征收社会保险费。The dual collection system situation of the social insurance fee in China has historical inevitability. This paper reviews the history evolution of the social insurance fee collection system,analyses the three models of the social insurance fee collection system. The author points out the problems of the dual collection system situation include the lack of rigidity of law enforcement,the departmental interest conflict and the poor cross-agency collaboration. Therefore,the dual collection system must be reformed in time,the collection of the social insurance fees by local taxation authorities is put forward by the author.

关 键 词：社会保险费 双重征缴体制 地税部门 社保部门 

分 类 号：F840.6[经济管理—保险] C913.7[社会学]