Multi-site social security fees shall be collected by tax authorities:
Recently, the tax authorities in many places issued an announcement, and since June 1 65438+1October1day, all social insurance premiums of enterprise employees will be uniformly collected by the tax authorities. According to incomplete statistics, on June 5438+065438+1 October1the areas where social security fees were collected by tax authorities were Beijing, Shanghai, Shandong, Shanxi, Hunan, Jilin, Guangxi, Guizhou, Sichuan, Xinjiang, Tibet, Shenzhen and Qingdao.
Tianjin implemented it a little later, that is, from June 2020165438+1October 2 1 day, all social insurance premiums of enterprise employees will be collected by the tax authorities. This means that the social insurance premiums that were suspended before were collected by the tax authorities and finally officially implemented.
As early as July, 20 18, the general offices of the General Office of the Central Committee of the CPC and the State Council issued the Reform Plan for the Collection and Management System of National Taxation and Local Taxation, which clearly stipulated that from June 2065438 to 2009, social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium will be uniformly collected by the tax authorities.
Subsequently, some places recovered the historical arrears of enterprises, which caused concern. 2065438+The the State Council executive meeting held on September 6th, 2008 proposed that before the reform of social security collection agencies is put in place, all localities should keep the existing collection policies unchanged, and at the same time pay close attention to studying the appropriate reduction of social security rates to ensure that the overall burden on enterprises will not increase, so as to stimulate market vitality and guide social expectations to improve.
There are two main modes of specific acquisition:
In the past, social security fees were collected by the human and social departments. After being handed over to the tax authorities for collection, how to collect it? Wang Weiqing, an academic member of china international taxation research institute, told the reporter of Zhongxin.com.. Com understands that at present, more than 10 provinces have issued announcements on the collection of social security fees by tax authorities, and there are two main ways to collect them.
The first is to adopt the full responsibility collection model. For example, it is clear in Hunan that enterprises and flexible employees declare and pay social insurance premiums to the tax authorities themselves. Enterprises should report to the tax authorities the annual payment wages of employees of various types of insurance before March 3 1 every year.
The second is to adopt the collection mode, that is, the mode of "social security (medical insurance) approved collection". The amount of payment approved by the people's society and the medical insurance department shall be levied by the tax department in accordance with the approved amount.
For example, it is clear in Beijing that after the payer has registered for insurance, he will apply for social insurance payment declaration to the social insurance agency in accordance with the existing methods and channels, and the social insurance agency will verify the social insurance premium that should be paid and transfer the amount that should be paid to the tax department in time. The tax authorities collect various social insurance premiums according to the money received.
Wang Weiqing observed that at present, the second mode is still adopted in most places, that is, "social security (medical insurance) approved collection". In fact, the tax department is only responsible for collection, which is equivalent to cashier.
Help solve the problem of lack or underpayment of social security;
What is the impact on employees and enterprises after social insurance fees are uniformly collected by tax authorities? After the tax authorities uniformly collect social security fees, the rights and responsibilities will be more unified. Relying on the powerful collection and management ability of the tax department, the collection efficiency of social security fees will be higher, and it will also lay a certain foundation for the future tax reform.
Compared with the social security department, the tax department has a strong ability to collect and manage employee salary data. Therefore, after the tax authorities uniformly collect social security fees, they will standardize the non-compliant social security payment behavior of enterprises and solve the long-standing problem of virtual fee base, which is conducive to bringing the social security fee base closer to the tax base.
Especially in the tax department's mode of full responsibility collection, the number of employees, employees' wages and social security payment base are all set by the tax bureau, and the collection is also in the tax bureau. It is easy to find out whether the social security payment base and wages are consistent.
According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance, the base of individual contributions is the average monthly salary of employees in the previous year. However, in order to reduce labor costs, some enterprises do not pay social security according to your average monthly salary, but declare the payment base according to the lower limit of social security payment, thus paying less social security.
For example, your monthly salary is 1000 yuan, but the social security contribution base declared by your company is 5000 yuan. Although your salary will increase, it will also affect your social security rights and interests, especially the level of retirement pension.
Therefore, the unified collection of social security fees by tax authorities will help solve the problem of social security omission or underpayment, ensure the timely storage of social security funds, and effectively protect the rights and interests of insured persons and the sustainable development of social security funds. Concerned about whether the social security burden of enterprises will increase, the experts interviewed said that the social security burden of enterprises is on the decline.
According to the data released by Ministry of Human Resources and Social Security recently, since 20 15 years, * * has lowered the social security rate of enterprises six times, and the total rate has been lowered from 4 1% to 33.95%. These six reductions have reduced corporate contributions by nearly one trillion yuan. What is your current social security contribution base?