从国际经验看中国企业减负中的“五险一金”改革

发布时间：2018-03-09 20:28

本文选题：财税改革　切入点：税收征管　出处：《财政研究》2017年07期 　论文类型：期刊论文

【摘要】："五险一金"缴费实质是高度碎片化、高税率、窄税基、征管低效的个人劳动所得税,是企业的主要负担。通过研究国际经验可有如下启示:(1)社保缴费难以保证"激励机制";(2)碎片化的社保体系是重要的财政风险源;(3)做实养老金个人账户很难成功;(4)住房公积金难以复制新加坡的中央公积金制度,其转型也难照搬美国的储贷银行或两房模式。据此建议先易后难、先改管理后调利益的改革步骤:第一步,退出住房公积金制度,让地税部门统一征缴五险和个人所得税,社保部门仅负责保险支付;第二步,实现个人所得税和五险缴费统筹设计、拓基降率、统一上升至国税部门征管;第三步,改革养老支付公式,保证养老体系的公平和可持续性。同时进行医疗、失业保险等其他社保改革。
[Abstract]:The payment of "five risks and one gold" is essentially a highly fragmented, high tax rate, narrow tax base, and inefficient collection and administration of individual labor income tax. Is the main burden of enterprises. Through the study of international experience can be revealed as follows: 1) Social security contributions are difficult to ensure "incentive mechanism" 2) fragmented social security system is an important source of financial risk. Housing provident fund is difficult to replicate Singapore's central provident fund system. It is also difficult to copy the American savings and loan banks or the two-house model. Accordingly, it is suggested that the reform steps of managing and then adjusting interests should be changed first and then adjusted: first, to withdraw from the housing provident fund system, and to let the local tax departments collect five risks and individual income tax in a unified manner. The social security department is only responsible for the payment of insurance; the second step is to realize the overall design of individual income tax and the payment of five risks, to expand the base reduction rate, and to unified rise to the collection and management of the state tax department; and the third step, to reform the old-age payment formula, Ensure the fairness and sustainability of the pension system. Carry out other social security reforms, such as health care, unemployment insurance and so on.
【作者单位】：财政部政策研究室社会处;财政部会计准则委员会;
【分类号】：F275.4;F279.2;F812.42

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