对社会保险费征收模式改革的评价与建议  

Some Evaluations and Suggestions on the Reform of Social Security Contributions Collection Mode

作　　者：高新宇[1,2] 齐艺 Gao Xinyu;Qi Yi

机构地区：[1]安徽财经大学财政与公共管理学院 [2]华南理工大学公共管理学院

出　　处：《税务研究》2020年第6期130-133,共4页

基　　金：安徽省哲学社会科学规划青年项目“‘后脱贫攻坚时代’安徽扶贫开发与农村最低生活保障制度衔接整合研究”(项目编号:AHSKQ2019D052)的阶段性研究成果。

摘　　要：社会保险费交由税务部门统一征收有利于解决人力资源和社会保障部门自行征收和税务部门代为征收的"双轨制"模式所导致的征收主体不统一、权责不清晰、征缴基数变相调整、占压挪用资金、企业欠缴拒缴社会保险等问题。本文从对社会保险费征收模式改革的现实意义和改革至今取得的成果入手,对社会保险费征收模式改革的必要性和现行社会保险费征收模式存在的问题进行了分析,并从完善法律法规、理顺社会保险费征缴环节等多个层面,为我国社会保险费征收模式的完善提出了建议,以期为深化社会保险费征收模式改革提供参考。The unified collection of social security contributions(SSC)by the tax authorities is conducive to solving the problems(e.g.,inconsistent collection subjects,unclear powers and obligations,disguised adjustment of payment base,tie-up and/or misappropriation of funds,and payment arrears or refusal of social insurance by enterprises)caused by the dual-track system(i.e.,collected by either human resources and social security departments or tax authorities).Starting from the practical significance of reforming the SSC collection mode and the achievements made so far,this paper analyzes the necessity of the reform of the SSC collection mode and the problems in the current mode.At the same time,the paper puts forward some suggestions on improvement of the SSC collection mode in China by perfecting laws and regulations and rationalizing the SSC collection links,so as to provide a reference for deepening the reform of the SSC collection mode.

关 键 词：社会保险费 非税收入 征收模式 社会公平 

分 类 号：F842.61[经济管理—保险]