“社保入税”对建筑业的影响分析  

Analysis of the Impact of“Social Security Contributions Collected by the Tax Authorities”on the Construction Industry

作　　者：毛梅[1] 王瑛 MAO Mei;WANG Ying(Business School,Xi’an International Studies University,Xi’an 710128,China)

机构地区：[1]西安外国语大学商学院,陕西西安710128

出　　处：《建筑经济》2020年第11期19-24,共6页Construction Economy

基　　金：西安外国语大学科研项目(16XWB06);西安外国语大学研究生科研基金项目“社保入税对建筑企业人工成本的影响”(SYJS201819)。

摘　　要：“社保入税”后农民工从业人数和工资水平被如实反映,将使建筑业出现企业社保费支出激增、人工成本负担加重以及利润下降等连锁反应。进一步测算显示,建筑业能够负担的社保缴费率上限仅17.63%,远低于当前的政策费率。在此基础上,提出差异化缴费率、减免中小民营企业税负等政策建议,以及提升技术消解人工成本压力的行业发展建议。After the“social secuirty income tax”,the number of migrant workers and their wages will be truthfully reflected,which will lead to a chain reaction in the construction industry,such as a surge in corporate social insurance premiums,an increase in the burden of labor costs and a decline in profits.Further calculation shows that the upper limit of the social security contribution rate that the construction industry can afford is only 17.63%,far lower than the current policy rate.Based on the above analysis,this paper puts forward policy suggestions such as differentiated payment rate,tax burden reduction and exemption for small and medium-sized private enterprises,as well as suggestion for industry,which improving technology to eliminate labor cost pressure.

关 键 词：社会保险费 建筑业 农民工 成本负担 缴费能力 

分 类 号：F407.9[经济管理—产业经济]