对社会保险核定制度的反思与建议

从目前政策执行情况看，社会保险核定制度（以下称“核定”）是社保费征缴过程中的一个重要程序，也是征收机关征收社保费的重要依据。但是，对核定实践进行反思，我们发现，该制度越来越暴露出许多自身难以解决的问题和难以克服的矛盾，即核定与执法悖论。核定的实质是一种规制，其目的是为了制约参保者的缴费行为，然而这一规制程序反加大了执法难度和执法风险，给征收机关的执法检查工作带来被动。针对该核定制度在征收工作中存在的问题，可考虑统一征管体制、简化办费程序、创新征缴管理流程和制度等。

On the Social Security System Approved by the Reflection and Recommendations

Judging from the current implementation of the policy, approved by the social security system （ hereinafter referred to as ＂approved＂ ） is a collection of social security costs in the process of an important process, but also the social security collection agencies charge fees based on the important. However, the practice approved by the reflection, we found that the system has exposed more and more difficult to resolve its many problems and contradictions are difficult to overcome, that is, law enforcement and approved by the paradox. Approved the substance of a regulatory system, with the aim of restricting the insured to pay, however, the anti - regulation program has increased the difficulty of law enforcement and law enforcement risks to the charge of the inspection of law enforcement agencies work passive. Through analysis of the system approved in charge of the work of existing problems, a unified collection and management system, simplification of procedures for running costs, and innovative collection management processes and systems, such as suggestions.