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作 者:张盈华 李清宜 ZHANG Ying-hua;LI Qing-yi(Chinese Academy of Social Sciences)
机构地区:[1]中国社会科学院社会发展战略研究院,社会保障实验室 [2]中国社会科学院研究生院
出 处:《华中科技大学学报(社会科学版)》2019年第3期26-32,共7页Journal of Huazhong University of Science and Technology(Social Science Edition)
基 金:国家社科基金项目"我国长期护理保险体系建筑研究"(18BGL197)
摘 要:当前不同主体的社会保险费征收效率并没有显著差异,已有研究的结论也各有不同。本文采用就业人员"参保率"和社保基金"征收率",对2011-2015年18个由税务部门征收省份和13个由社保部门征收省份的两项指标进行评价,发现税务部门征收的"参保率"略高于社保部门,但两部门的"征收率"差别不大,且都存在两率下降的趋势。对宁夏、江苏、浙江和上海的个案分析发现,税务部门征收的强制程度和社保部门征收的扩面力度都存在与已有研究的不同。为了提高征收效率,应当在参保人数与个税申报人数、社保缴费基数与申报个税工资薪金之间通过比对摸清底数,为解决基金收入与基金支出割裂带来的预算软约束问题,应当尽早建立社会保险精算及其报告制度。Social insurance premium collection performances between authorities are not different significantly and the conclusions of previous studies are not convergent. This paper calculates Participant Ratio (PR) of the employees and Collection Ratio (CR) of social insurance contribution regarding the Urban Worker Basic Old-age Pension. By the comparison among 18 provinces whose social insurance contribution collected by Tax Authorities (TA) and 13 provinces by Social Security Administration Agencies (SSA) during 2011 to 2015, it is found that PR by TA is a bit higher than by SSA and CR is close between TA and SSA. It is also found that both PR and CR decreased over time no matter contribution collected by TA or SSA. In case studies on provinces of Ningxia, Jiangsu, Zhejiang and Shanghai found paradoxes exist in both cases that TA dominates in PR and SSA dominates in CR. From 2019 TA will be the sole to collect social insurance contribution. It is essential to grasp the true data by the way to match population of social insurance participants to that of tax filing, to match contributory wages to taxable wage. And it is necessary to establish social insurance actuarial system to avoid soft constrain when contribution collection by TA isolating from pension payment by SSA.
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