宁夏企业社会保险缴费负担研究  

A Research on the Enterprise Social Insurance Payments and Burdens in Ningxia

作　　者：杨永芳[1] 丁全龙 Yang Yongfang;Ding Quanlong(Ningxia Academy of Social Sciences,Yinchuan Ningxia 750021;Ningxia Baofeng Group Limited Company,Yinchuan Ningxia 750004)

机构地区：[1]宁夏社会科学院,宁夏银川750021 [2]宁夏宝丰集团有限公司,宁夏银川750004

出　　处：《宁夏社会科学》2018年第5期144-151,共8页NingXia Social Sciences

摘　　要：基于对宁夏232家企业3年的经营状况、人工成本变化及社会保险缴费情况进行实证研究分析,认为目前宁夏企业的社会保险缴费负担较重,给企业的经营发展带来一定的不利影响。为此,按照加快社会保险缴费改革的思路提出对策建议:完善岗平工资统计办法,回归缴费基数的真实水准;建立财政补贴机制;实施阶段性降费和降基数的"双降"措施,加大对小微企业的扶持力度;建立商业保险与社会保险协同发展的机制;等等。We have researched and analysed the situations on the operating conditions,labor costs and social insurance payments of 232 enterprises in Ningxia during the last 3years and found there are some heavy burdens on social insurance payments with a negative impact to the enterprises in Ningxia.According to speeding up the social insurance payment reform,we suggest some countermeasures including improving and perfecting the statistical method on the wage to regress the true level of social insurance base,establishing fiscal subsidy mechanism,implement periodical cost reduction to support the small businesses and so on.

关 键 词：社会保险 缴费负担 缴费能力 

分 类 号：C913.7[经济管理] F840.61[社会学]