After social insurance premiums are collected by the tax authorities, will there be a significant increase in the burden of payment? First of all, in the general direction, tax reduction and fee reduction has become China's policy orientation. Faced with the current downward pressure on the economy and the global wave of tax reduction, the tax burden has become a rigid constraint. In other words, in the context of tax reduction and fee reduction, a "hard lever" has been set for the current reform of social security collection and management. The the State Council executive meeting on September 6th responded to social concerns in a timely manner, giving the market and enterprises a "reassurance": the meeting emphasized that all localities should keep the existing collection policies unchanged before the reform of social security collection institutions is put in place, and at the same time, pay close attention to the study of appropriately reducing social security rates to ensure that the overall burden on enterprises will not be increased, so as to stimulate market vitality and guide social expectations to improve. "To ensure the smooth and orderly collection work, we will coordinate and standardize law enforcement inspections, and will not engage in surprise and sports arrears inventory." Experts close to the tax department pointed out that social security fee is the "life-saving money" of ordinary people, the "safety net" of people's livelihood and the "stabilizer" of society, which is related to the happiness of hundreds of millions of families and the long-term stability of the country. The main purpose of the reform of social insurance collection and management is not to pursue the temporary high growth of social insurance premium income, but to focus on the long-term goal, that is, through reform, to improve the efficiency of social insurance fund collection and management, to build a social insurance premium collection system and mechanism with clear responsibilities, smooth process, standardized collection and management, strong cooperation, convenience and efficiency, and to realize the long-term safe, balanced and sustainable growth of social insurance funds. Secondly, at the policy level, after the transfer of collection and management responsibilities, the tax department is responsible for the collection and management of social security fees, and the social security department is still responsible for policy formulation, enrollment expansion, and payment of benefits. In other words, the tax authorities carry out collection and management in accordance with national laws and regulations and social security policies formulated by governments at all levels according to law, and the levy of more and less must be implemented according to laws and regulations, and the tax authorities cannot adjust the collection standards by themselves. On the premise that the policy remains unchanged, the collection standard and burden level will not change, and the burden of payment will not increase because of the collection by the tax authorities. There is a set of data that can be used as an example: At present, China's social security fee is a dual collection system (1999, the State Council issued the "Provisional Regulations on the Collection and Payment of Social Security Fee", which made it clear that social security fee can be collected by tax authorities or social insurance agencies, thus establishing the dual collection subject system of social security fee in China. ) Among the 36 provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, by the end of 20 17, the tax authorities of 24 provinces, autonomous regions and municipalities had participated in the collection of social insurance premiums to varying degrees, and the amount collected had accounted for 43.3% of the total income of social insurance premiums in China. Judging from the actual situation, the transfer of social security fee collection responsibilities is a reasonable increase. Taking Henan as an example, in the year of 20 17, when it was transferred to the tax authorities for collection, the income of five social security premiums of enterprise employees increased by 13.27%, and the comparable caliber increased by about 14% (at the same time, the proportion of old-age insurance contributions decreased by 1 percentage point, and the proportion of unemployment insurance contributions decreased by 0.5 percentage point). Among them, 8% is due to the natural increase in wages, and only about 6 points are due to the increase brought by the tax authorities' plugging and increasing income according to law and the expansion of insurance coverage in cooperation with the human and social departments. The areas with full responsibility for tax collection, such as Liaoning, Heilongjiang, Fujian, Xiamen and Guangdong, have an average growth rate of 7.47%, 6.23%, 12.90%, 12.60% and 12.48% respectively in recent five years, and the collection work is generally stable, and there is no significant increase in the burden on enterprises. Zhang Bin, a researcher at China Academy of Social Sciences, said that Henan's data is an example. Under the tax department's collection model, social insurance premiums have not increased significantly. Hu Yijian, a professor at Shanghai University of Finance and Economics, pointed out that the the State Council executive meeting proposed that the overall burden would not increase. In fact, even if the tax rate was not reduced, the impact would not be great. Under the premise that the second focus policy remains unchanged, will the intensity of collection and management implementation affect the burden of individual enterprises? After the unified collection of social insurance premiums by the tax authorities, the expansion of insurance coverage, the actual fee base and the standardization of policies are all foreseeable changes. For example, the relevant documents in Ministry of Human Resources and Social Security stipulate that employees should pay according to their own wages, and if their wages are lower than 60% of the average social wage, they should pay according to 60% of the average social wage. However, there are still many enterprises that fail to pay the prescribed total wages, and some pay 60% of the average social wages to all employees. After the tax department collects it, with the gradual realization of the payment base, the payment amount of these enterprises and employees may increase, but it will not exceed the negative level of legal fees. In addition, according to the current regulations of the Ministry of Human Resources and Social Security: "In principle, the base of the basic old-age insurance premium paid by the employees of the unit is based on the average monthly salary of the previous year, and it is approved within the range of 60%-300% of the average salary of local employees." It is understood that local governments or relevant departments in some regions have introduced some regional policies, which have broken through the lower limit of the payment base of 60% of the average social wage, reduced social security fees in disguise, eroded the fee base, and caused unfair policies among regions. Experts pointed out that any problem has two sides. When we see that the actual burden of individual enterprises has increased, we should also see that for employees, it has increased the protection of social security and protected the rights and interests of employees. After all, in the long run, paying less social security is a great loss for individuals. The actual disposable income of employees who originally paid less or did not pay social insurance premiums may indeed decrease in the current period. But for the individual employees, it is not a loss, and this part of the income is ultimately the individual employees. This is not only a guarantee for the future social security rights and interests of on-the-job employees, but also a guarantee for the treatment of retired employees at present; In addition, experts believe that under the background of governing the country according to law, for enterprises that pay social insurance premiums according to laws and regulations, it has maintained a more fair market competition environment between enterprises and regions. Focus 3: After the social insurance premiums are collected by the tax authorities, the ability and efficiency of collection and management will be improved, will it promote the reduction of social insurance rates? Is there room for further reduction of social security rates? After the tax department is responsible for collecting social security fees, the ability of collection and management will indeed be enhanced, which has formed a * * * knowledge in society. From this point of view, for enterprises that pay fees according to law, the fee burden will gradually decrease reasonably after tax collection. In fact, China's social security rate has been reduced in stages. Since 20 15 years, China has reduced the social security premium rate four times, and the overall social security premium rate has dropped from 4 1% to 37.25%, reducing the enterprise cost by about 315 billion yuan. This year, the Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued the Notice on Continuing to Reduce Social Insurance Rates in Stages. Since May this year, the social insurance rates have been continuously reduced in stages. The executive meeting of the State Council on September 6th also emphasized that it is necessary to pay close attention to the study of appropriately lowering the social security premium rate to ensure that the overall burden on enterprises will not be increased. Zhu Qing, a professor at Renmin University of China, said that the problem of social insurance premiums actually reflects the contradiction between generations, and the aging of our country is an urgent problem at present. The more serious the aging, the greater the pressure on young people. To solve this problem internationally, it will lead to a heavy burden of social security or income tax. The problems brought about by China's aging population will become more and more prominent. When studying the problem of optimal taxation, we should not only consider fiscal revenue, but also consider expenditure. Only by making overall plans can we promote the sustainable development of China's economy and society. Sun Jie, a member of Chinese People's Political Consultative Conference and a professor at the University of International Business and Economics who has been studying social security for a long time, said that in the future, China's old-age insurance rate can be further reduced. At the same time, after the tax authorities collect social security fees, the matching degree between the next step and the old-age insurance system should also be considered as a whole. Disclaimer:
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