企业社会保险参保缴费合规研究:困境、趋势与对策  

A Study on the Participation and Payment Compliance of Social Insurance for Enterprise: Dilemma, Trend and Countermeasures

作　　者：施文凯 朱小玉 Shi Wenkai;Zhu Xiaoyu

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2022年第6期141-149,共9页Fiscal Science

摘　　要：社会保险是企业法定劳动保障类成本的重要组成部分。当前社会保险参保缴费主要存在三个困境。一是劳动者参保困境。在经济三重压力下,企业雇佣短期化、劳动关系弱化等成本规避行为频出,对监管形成压力。二是企业缴费困境。全国统一劳动要素市场所要求取消的地方性费率、费基标准差异仍然存在。三是税务征缴困境。社会保险缴费从博弈型征收转为规范化、法制化、数字化征收仍需经历一个长期过程。当前,外部环境的不确定性使企业成本压力不断加大,参保缴费面临刚性回调、跳档上涨和洼地拉齐的趋势与挑战,需要在推进改革过程中谨慎引导合规预期、把握好监管时机和纠偏力度。本文建议,一是要稳定预期,在“保利润”的基础上“保权益”,引导树立公正的人工成本观;二是要完善制度,加快建立灵活用工的法律体系,探索多元主体治理模式;三是要小步渐进,以“税务主导、小步慢走”的方式促进基数合规和费率统一,密切关注合规缴费对企业生产经营的影响;四是要精准监管,精准分析困难企业生产经营活动,尽快补齐系统建设短板。Social insurance is an important part of the cos t of enterprise labor security. At present, there are three difficulties in social insurance participation and payment. First, the dilemma of workers participating in insurance. Under the triple pressure of economy, cost avoidance behaviors such as short-term employment and weakening labor relations occur frequently, which puts pressure on supervision. Second, the dilemma of enterprise payment. There are still differences in local rates and fee base standards required to be cancelled by the national unified labor factor market. Third, the dilemma of tax collection and payment. The transformation of social insurance payment from game-based collection to standardized, legalized and digital collection still needs a long-term process. At present, the uncertainty of the external environment has increased the cost pressure of enterprises, and the insured payment is facing the trends and challenges of rigid callback, jump rise and depression alignment. It is necessary to carefully guide compliance expectations, grasp the regulatory opportunity and correction efforts in the process of promoting reform. This paper suggests that first we should stabilize expectations, protect rights and interests on the basis of "ensuring profits", and guide the establishment of a fair view of labor cost. Second, we should improve the system, accelerate the establishment of a legal system for flexible employment, and explore a multi-agent governance model. Third, we should step by step, promote the compliance of the base and the unification of rates in the way of "tax led and small step slow", and pay close attention to the impact of compliance payment on the production and operation of enterprises;Fourth, we should conduct accurate supervision, accurately analyze the production and operation activities of difficult enterprises,and make up for the shortcomings of system construction as soon as possible.

关 键 词：社会保险 参保缴费 征缴体制 合规缴费 灵活就业 

分 类 号：F842.6[经济管理—保险]