风险与应对:新冠肺炎疫情中我国减缓企业社会保障缴费的政策评估  

Risk and Response:A Case Study on Policy Assessment of the Reduction and Deferment of China's Enterprise Social Security Fees after the Outbreak of the Covid-19 Pandemic

作　　者：韩克庆 HAN Keqing

机构地区：[1]中国社会科学院社会发展战略研究院、中国社会科学院大学,北京100732

出　　处：《社会保障研究》2022年第1期61-68,共8页Social Security Studies

摘　　要：本文以新冠肺炎疫情暴发后减缓企业社保缴费的应急反应为政策案例,对可能的企业社会保障缴费减免费用进行了数据测算,认为减缓企业社保缴费政策措施,除了具有减轻企业经营负担、帮助企业渡过难关的政策效果外,还具有提振经济活力、助力复工复产的刺激作用。同时,上述政策措施也暴露出一些问题。为此,应提高社会保障参保率,合理降低企业社保缴费率,夯实社会保障缴费基数,推进社会保险统一征收。长远来看,应着眼于国内风险与国际风险、应急响应与长效机制,将社会保障制度建设上升到与经济、政治、文化高度相关的福利体制高度,统筹经济发展和社会安全的关系,构建起更加有效的风险屏障。This paper takes the emergency response to China's reduction and deferment of enterprise social security fees policy as a case study after the outbreak of the Covid-19 pandemic,and calculates the possible amount of enterprise social security fees reduction and deferment.It considers that the policy measures not only reduce the burden of business and help the enterprises to overcome the difficulties,but also stimulate the economic vitality and help the resumption of work and production.At the same time,the above policies and measures have exposed some problems as well.Therefore,China should improve the social security participation rate,reasonably reduce the enterprise social security contribution rate,consolidate the social security contribution base,and promote the unified collection of social insurance.In the long run,China should focus on domestic and international risks,emergency response and long-term mechanism,raise the construction of social security system to the height of welfare regime highly related to the economy,politics and culture,coordinate the relationship between economic development and social safety,and build a more effective barrier from risks.

关 键 词：社会风险 企业社会保障缴费 社会保险 新冠肺炎疫情 政策评估 

分 类 号：D632.1[政治法律—政治学] F842.61[政治法律—中外政治制度]