共同富裕背景下平台从业者社保费征缴的制度障碍与破解之道——以养老保险为例  

Institutional Barriers and Solutions to Social Insurance Fee for Platform Practitioners in the Context of Common Prosperity——Taking Endowment Insurance as an Example

作　　者：刘兰兰[1] LIU Lanlan(Shandong Women's University,Jinan,Shandong 250300,China)

机构地区：[1]山东女子学院,山东济南250300

出　　处：《邢台学院学报》2023年第4期8-15,共8页Journal of Xingtai University

基　　金：2021年度山东省人文社会科学课题:社会保险费征收模式研究.课题编号:2021-ZXSS-02。

摘　　要：社会保障制度是实现共同富裕的重要制度安排。平台从业者在社会保险费的缴纳上仍存在制度障碍,主要体现在缴费主体不明确,缴费基数欠缺合理性,补缴、续缴有难度三个方面。与之相应,平台从业者希望能进一步明晰缴费主体,缴费基数更加规范统一,补缴续缴转移接续的相关规制更加完善。基于此,通过研究提出应对缴费主体予以细化分类,合理确定缴费基数,健全补缴续缴具体规定。The social security system is an important institutional arrangement for achieving common prosperity.Platform practitioners still have institutional obstacles in the payment of social insurance fee,which are mainly reflected in three aspects:unclear payment subjects,lack of rationality of premiums base,and dfficulty in supplementary payment,renewal and continuation.Platform practitioners wish to further clarify the payment subjects,make the premiums base more standardized and flexible,and improve the relevant regulations on the supplementary payment and renewal.This paper puts forward relevant suggestions through research,that is,to make detailed classification of the payment subjects,reasonably determine the premiums base,and improve the specific provisions on supplementary payment and renewal.

关 键 词：共同富裕 平台从业者 社会保险费 

分 类 号：F842[经济管理—保险]