民营企业社会保险缴费“负担”及其影响研究  

Research on the“Burden”of Social Security Payment of Private Enterprises and Its Impact

作　　者：胡盾[1] 李巧敏 HU Dun;LI Qiao-min(Ideological and Political Department,Taiyuan University,Taiyuan 030032,China;JingIing Women's College,Nanjing Normal University,Nanjing 210097,China)

机构地区：[1]太原学院思政部,山西太原030032 [2]南京师范大学金陵女子学院,江苏南京210097

出　　处：《经济问题》2021年第3期56-61,共6页On Economic Problems

基　　金：山西省哲学社会科学规划课题“新时代山西省矿产资源绿色发展路径研究”(2019B513);国家社会科学基金一般项目“采矿权法律制度改革研究”(12BFX124)。

摘　　要：进入经济转型期后,尽管我国经济下行压力凸显,但社会保险缴费水平对企业尤其民营企业来说,依然居于高位。现行的社会保险缴费水平是否会对企业造成过重负担,影响企业的发展?通过对我国企业社会保险缴费比例和社会保险缴费基数进行对照分析,进而对企业社会保险缴费"负担"进行判定,并对山西省太原市三家不同规模的民营企业缴费情况进行调查和对比分析,研究发现:目前我国民营企业社会保险缴费承受的负担偏重,应降低民营企业社会保险缴费负担,加大对民营企业的财政支持和社会保障方面的财政支出,适当降低社会保险费比例,并尽快调整社会保险缴费基数计算办法。After entering the economic transition period,despite the significant downward pressure on mycountrys economy,the level of social insurance payment for enterprises,especially private enterprises,is stillhigh.Will the current social insurance payment level impose an excessive burden on enterprises and affect their de-velopment?A comparative analysis of my country’s corporate social insurance payment ratio and social insurancepayment base,and then determine the"burden"of corporate social insurance payment,and investigate and com-pare:the payment of three types of enterprises in different growth periods in Taiyuan City,Shanxi Province.Conclu-sionAt present,the burden of social insurance premiums of private enterprises is heavy.my country should re-duce the burden of social insurance premiums of private enterprises,increase financial support for private enter-prise,s and financial expenditures on social security,appropriately reduce the proportion of social insurance premi-umsand adjust them as soon as possible Calculation method of social insurance payment base.

关 键 词：民营企业 缴费负担 社会保险 

分 类 号：F061.3[经济管理—政治经济学]