社保费率国际比较与治理研究  

International Comparison and Governance of Social Insurance Fee Rate

作　　者：钱金保 刘文鑫 QIAN Jin-bao;LIU Wen-xin(School of Public Finance&Taxation,Guangdong University of Finance&Economics,Guangzhou 510320,China)

机构地区：[1]广东财经大学财政税务学院,广州510320

出　　处：《重庆工商大学学报（社会科学版）》2023年第2期108-119,共12页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：广东省哲学社会科学规划专项项目(GD20SQ26)“粤港澳大湾区打造具有全球竞争力的税收营商环境研究”。

摘　　要：世界银行《2020年全球营商环境报告》显示,我国社保费率高达46.2%,在全球190个经济体中排名第2,成为当前营商环境建设的最大短板,本文讨论这一现象的形成逻辑和治理策略。研究发现,我国社保费率高企既有世行框架的统计口径问题,也与经济社会快速转型、社保制度尚不完善有关。在此基础上,借鉴其他经济体的社保改革经验,结合我国社保制度实际情况,提出优化费率、提高统筹层次、增强保值增值能力、渐次延迟退休、加大国有资产划转力度、改革住房公积金制度等一揽子改革建议。The World Bank’s Doing Business 2020 report shows that China’s social insurance fee rate is as high as 46.2%,ranking second among 190 economies in the world,which has become the biggest weakness in the construction of the current business environment.This paper discusses the logic of this phenomenon and the strategies to address it.It finds that the high social insurance fee rate in China is not only a matter of the statistical caliber of the WB framework,but also related to the rapid economic and social transformation and the imperfect social security system.On this basis,this paper draws on the social security reform experience of other economies,combines them with the actual situation of China’s social security system,and puts forward a package of reform proposals,such as optimizing rates,raising the level of coordination,enhancing the value-added capacity,gradually delaying retirement,increasing the transfer of state-owned assets,and reforming the housing provident fund system.

关 键 词：社保费率 社保制度 社保改革 税收营商环境 转制成本 

分 类 号：F842.61[经济管理—保险]