社保缴费对小微工业企业的影响

发布时间：2018-03-04 03:04

  本文选题：社保缴费　切入点：工业企业　出处：《中国统计》2017年07期 　论文类型：期刊论文

【摘要】：正目前,小微企业基本养老保险率虽然处于稳步提升态势,但与扶贫进入攻坚阶段相似,难度越来越大,主要是大量的小微企业承受能力有限,迫使企业不得不采取重要员工参保,优先选择缴费率低的险种,普遍按照当地社保缴费下限缴费等现象。也有少数企业采取与员工私下约定,按月支付一定数额的现金,员工自愿放弃参保等。凡此种种,必然会导致小微
[Abstract]:At present, although the rate of basic old-age insurance for small and micro enterprises is steadily increasing, it is similar to the stage of poverty alleviation and entering into a critical stage. It is becoming more and more difficult, mainly because a large number of small and micro enterprises have limited bearing capacity. Forcing enterprises to take important employees to participate in insurance, giving priority to those with low contribution rates, and generally paying in accordance with the local social security lower limit. There are also a few enterprises that take private agreements with their employees to pay a certain amount of cash on a monthly basis. Employees voluntarily give up insurance and so on. All these, will inevitably lead to small
【作者单位】： 南京财经大学;
【基金】：国家社科基金项目:新型城镇化下农民工市民化企业成本的承受力研究(15BJY030)阶段性成果
【分类号】：F425;F842.61
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本文编号：1563835