社会保险费征收体制改革研究

发布时间：2018-11-19 10:22

【摘要】：鉴于当前社会保险名义缴费率已无提高空间,在日趋严峻的人口老龄化形势下,通过社会保险费征收体制改革提高征收率,从而弥合社会保险基金缺口具有必要性与紧迫性。由于社会保险费的征收流程与个人所得税高度一致,地税机关作为专门征收机构具有组织、信息、服务、执法等方面的优势,由其全责征收社会保险费,能够在提高征收率的同时,降低行政成本和遵从成本,有利于促进社会保险制度完善,也能为降低名义费率创造条件。从国际上看,税务机关统一征收社会保险费也是被普遍认可的发展趋势。以地税机关全责征收为基础的"四位一体"的征收体系应该成为下一步社会保险费征收体制改革的方向。
[Abstract]:In view of the fact that there is no room for raising the nominal contribution rate of social insurance at present, it is necessary and urgent to raise the rate of social insurance premium collection through the reform of social insurance premium collection system under the increasingly severe situation of aging population, so as to close the gap of social insurance fund. As the collection process of social insurance premiums is highly consistent with individual income tax, local tax authorities, as specialized collection agencies, have the advantages of organization, information, service, law enforcement, and so on, and they are fully responsible for collecting social insurance premiums. At the same time, it can reduce administrative cost and compliance cost, promote the improvement of social insurance system, and create conditions for reducing nominal rate. From the international point of view, the unified collection of social insurance premiums by tax authorities is also a generally recognized development trend. The "four-in-one" collection system based on the total responsibility of the local tax authorities should be the direction of the next step of the reform of the social insurance premium collection system.
【作者单位】：中国社会科学院财经战略研究院;
【基金】：中国社会科学院财经战略研究院创新工程项目“深化财税体制改革与建立现代财政制度研究”(项目编号:2017CJY01001)的阶段性成果
【分类号】：F812.42;F842.61

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