我国社会保险费征管机构选择——基于省级参保率和征缴率数据

发布时间：2018-04-17 00:09

本文选题：社会保险费 + 养老保险费　；参考：《税务研究》2017年12期

【摘要】：社会保险费的征缴效率直接影响我国社会保障制度改革成败。针对地税部门和社保经办机构征缴社会保险费之争,本文构建城镇职工养老保险参保率和征缴率指标,利用手工搜集的全国31个省(自治区、直辖市)2008-2015年数据进行回归分析,比较不同征管机构社会保险费的征收效果。发现不同征管机构对城镇职工养老保险参保率和征缴率有显著影响,地税部门的征收效果要好于社保经办机构,且该效应在控制当地经济发展水平和征缴难度后仍然显著。由此,应当确定地税部门作为我国社会保险费的征管机构,采取全责征收方式,并建立地税与社保等部门的征管信息共享机制。
[Abstract]:The efficiency of collection and payment of social insurance premiums directly affects the success or failure of the reform of social security system in China.In view of the contention between local tax departments and social insurance agencies to collect social insurance premiums, this paper constructs the insurance participation rate and collection rate index of urban workers' old-age insurance, and carries out regression analysis using the data collected by hand in 31 provinces (autonomous regions and municipalities directly under the Central Government) from 2008 to 2015.Compare the collection effect of social insurance premium in different collection and management institutions.It is found that different collection and management institutions have a significant impact on the rate of pension insurance participation and collection of urban workers, and the collection effect of local tax departments is better than that of social security agencies, and the effect is still significant after controlling the level of local economic development and the difficulty of collection.Therefore, it is necessary to establish the local tax department as the collection and management organization of social insurance premium in our country, to adopt the mode of full responsibility collection, and to establish the information sharing mechanism between the local tax and social security departments.
【作者单位】：中南财经政法大学财政税务学院;
【基金】：中南财经政法大学研究生教育创新计划“税收专硕案例研究”(项目编号:2017Y/J0415);“促进流域经济发展的税收政策”(项目编号:2016Y0420)的阶段性成果
【分类号】：F812.42;F842.61

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