小微企业社会保险缴费负担研究——以江苏省镇江市为例

发布时间：2019-03-18 21:49

【摘要】：以江苏省镇江市7101家有效参保企业为样本,通过调查发现当前小微企业社会保险缴费率为32.94%,较大中型企业缴费负担、个人缴费负担以及国外典型国家的企业缴费负担更加沉重,同时,社会保险缴费对小微企业的利润挤出效应更加明显。继而利用柯布-道哥拉斯生产函数模型对小微企业社会保险缴费负担的承受能力进行实证分析。结果表明:小微企业能够承受社会保险缴费负担的最高限度为26.94%,适宜限度为18.78%。进而提出减轻小微企业社会保险缴费负担的政策建议:一是适当降低企业社会保险缴费率,二是适度提高个人社会保险缴费率,三是逐步实行有差别的社会保险缴费制度,四是积极争取政府更多的政策支持。
[Abstract]:Based on the sample of 7101 effective participating enterprises in Zhenjiang City, Jiangsu Province, through the investigation, it is found that the current social insurance contribution rate for small and micro-enterprises is 32.94%, and the contribution burden for large and medium-sized enterprises is relatively large and medium-sized. The burden of individual contribution and that of enterprises in typical foreign countries is heavier. At the same time, the effect of social insurance contribution on the profit crowding out of small and micro-enterprises is more obvious. Then the Cobb-Daworas production function model is used to analyze the bearing capacity of the social insurance contribution burden of small and micro-enterprises. The results show that the maximum limit of small and micro enterprises can bear the burden of social insurance contribution is 26.94%, and the suitable limit is 18.78%. Then put forward the policy suggestion of lightening the social insurance contribution burden of small and micro-sized enterprises: first, reduce the enterprise social insurance contribution rate appropriately, second, increase the individual social insurance contribution rate appropriately, and thirdly, gradually implement the differential social insurance contribution system. Fourth, actively seek more policy support from the government.
【作者单位】：江苏大学管理学院;
【基金】：工信部中小企业司委托研究项目“小微企业政策研究”
【分类号】：F276.3;F842.61

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