社会保险费征收体制改革的实践探索

<正>我国社保费征收体制历史沿革（一）社保费征收体制变革。上世纪80年代,国家颁布了一系列关于社会保险的规定,明确由社会保险经办机构负责社会保险费的征收与管理。随着改革开放的不断深化,社保基金支付压力逐步增大,为提高社保费征缴质效,部分地方政府开始探索由税务部门征收社会保险费。1995年,首批养老保险金征收入库,武汉市开创了地方政府委托税务部门代征社会保险费的先例。1999年,《社会保险费征缴暂行条例》的实施,标志着税务部门与社保部门共同征收社保费的二元征收体制正式建立。     

社保征缴体制改革的增收效应和降费空间——基于城镇职工基本医疗保险省际面板数据的分析

为维持社保基金收支平衡及保证社会保险可持续发展,我国进行了社保征缴体制改革,由税务部门统一征收社会保险费。文章以全国范围内社保征缴体制的渐进式改革作为准自然实验,建立广义双重差分模型,实证检验征缴方式对城镇职工基本医疗保险基金收入的影响,并进一步测算征缴体制改革的增收效应和降费空间。研究发现,税务部门征收能够提高城镇职工基本医疗保险基金收入,预计增收规模在874亿～1627亿元之间。同时,税务部门全责征收条件下,2018年仅需7.79%～7.98%的缴费率水平即可保证职工医保基金累计结余可支付月数在6～9个月内,2025年这一费率水平则可进一步降低到6.41%～6.59%。文章结论为评估征缴体制改革政策效果提供了经验证据。     

理性看待社保征缴体制改革的政策效果

深化党和国家机构改革方案》将五项社会保险费的征收统一交由合并后的税务部门,这既是对各地实践中不同征收模式的终结,也是对学界争论已久的征收主体选择问题的回应。当前对于社保征缴体制改革预期效果的研究较多地从税务部门的优势出发,体现出一种较为乐观的态度,但此项改革可能出现的问题与困境同样不容忽视。本文主张理性认识本次改革的政策效果,避免盲目乐观,并建议加强顶层设计、优化社保缴费参数、完善配套政策、重视政策落实力度,以最大限度地减少税务部门全责征缴可能带来的问题及不利影响。     

实现养老保险困难在哪里?

建立健全社会保障体系是建立和完善社会主义市场经济体制的重要内容,是深化国有企业改革和加快经济结构调整的重要条件,是维护社会稳定和实现国家长治久安的根本性措施。但从目前情况来看,作为社会保障体系重要组成部分的基本养老保险费,其征收和管理中存在诸多问题,应该引起各级领导和社会保障管理机构高度重视。 一、存在的主要问题 （一）基本养老保险扩大覆盖面（以下简称扩面）难度大。１９９９年,国务院《社会保险费征缴条例》和《失业保险条例》颁布后,各地把社会保险扩面征缴工作作为１９９９年攻坚战来完成,取得了一定成绩…     

关于社保基金税务征缴的思考

社保基金税务征收及其必要性 实行税务征缴,就是将原来在社会保险机构缴纳的社会保险金,移交税务机构征收,成立专门的社会保障税务征管科室,建立缴纳档案,纳入税务"征、管、查"一体化的征管模式,使得社会保障基金征缴有法律、法规的保障.     

地税征收社保费模式探究

《社会保险费征缴暂行条例》规定“社会保险费的征收机构由省、自治区、直辖市人民政府规定，可以由税务部门征收，也可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构征收。”目前湖南省社保费征收管理实行由地税负责涉外、私营企业社保费的征收管理。社保部门负责国有、集体、个体的征收管理。     

选择适合国情的社保征缴模式

“到2020年基本建立覆盖城乡居民的社会保障体系”是党的十六届六中全会明确提出的目标,我国社保制度改革要围绕这一目标开展。笔者认为,出现于上世纪末的社会保险费“双重征缴”的特殊体制,已经成为提高社保统筹层次的阻碍,影响省级统筹和全国社保统一的进程,建议即将出台的社会保险法明确征收主体及权责,理顺社保运行机制,促使双重征缴模式尽快转型。     

齐心协力 开拓创新 谱写社会保险费征管新篇章——云南省地方税务局党组成员、副局长王志强在人力资源部袁组长调研时汇报材料(摘要)

一、云南地税部门征收社会保险费的历史沿堇社会保险费征缴工作,是建立和完善社会保障制度的重要环节,是筹集社会保险基金的主要渠道,直接关系到广大人民群众的切身利益。1998年初,省政府明确我省企业职工基本养老保险费由地税部门代征。1999年9月,省政府     

提高社会保险费征缴扩面质量的有效途径

随着社会保障事业的不断发展和社会保险费扩面征缴工作的深入进行，如何进一步提高社会保险费扩面征缴质量已成为重要课题摆在了我们面前，本拟结合社会保险费征管工作实践，对提高社会保险费扩面征缴质量作粗浅探讨。目前社会保险费征缴扩面中主要存在以下六个问题。     

关于建立统账分核分征社会养老保险体制的探索

自国家1999年颁布《社会保险费征缴条例》以来,全国部分省市对社会养老保险费核定、征缴工作进行了调整,其主要内容就是将社会养老保险费统筹部分与个人账户捆绑核定后交由税务部门征缴。通过几年来的实践尤其是做实个人账户制度施行以来,这种核定征缴模式已不能适应形势的发展,主要表现在：核定、征收制度成本高;现行体制运行不畅,流程复杂;不利于发挥部门职能优势;现行核定征缴模式不能与做实个人账户制度有效衔接;无法有效保证职工个人利益;现行核定、缴费政策有违公平原则。本文通过对上述问题的深入剖析,提出将社会养老保险费个人账户部分与统筹部分分别交由养老保险经办机构与税务部门核定征缴的新的核定、征缴机制,以有效解决原有制度存在的弊端。     

税务征收体制下的社会保险费征管制度建设研究

我国社会保险费征管体制改革正在不断深入。当前,社会保险费征管仍存在制度设计有待完善、法律依据不够清晰的问题。本文基于税收征管视角,对社会保险费征管制度进行了重新审视,在全面梳理了制约社会保险费征管制度完善的限制性因素的基础上,从科学设置社会保险费征管前置程序、全面构建社会保险费征管的保障程序等多个方面,对将社会保险费征管融入税收征管流程的可行性进行了分析和探讨,以期为我国社会保险费征管制度的完善提供参考。     

Corporate capital structure and pension-funding strategy

This article provides an integrated analysis of pension funding and corporate financing strategies in the presence of default risk. The article shows that when the marginal personal income tax rate is constant, the financing decision with respect to pension funding is influenced entirely by tax considerations. When the marginal personal income tax is progressive, the optimal financing of pension funding depends on the cyclical nature of the firm (as characterized by the sign of beta), the riskiness of pension assets, and ERISA regulations concerning the pension-benefit guaranty rate, the marginal pension insurance premium and the firm's legal responsibility for its unfunded pension obligations. It is shown that a necessary condition for partial pension funding is that the marginal insurance premium imposed by PBGC must be less than actuarially fair, and a necessary condition for pension funding to be financed by both debt and equity is that beta must be positive.     

税务机关征收养老保险费对征缴率的影响研究

基于养老保险2002—2018年省级面板数据,运用系统GMM估计方法研究社保费征收模式对征缴率的影响。研究发现：社保全征的征缴率高于税务全征,但低于税务代征,后者无统计意义。进一步的机制和异质性检验结果表明：税务全征可能增加企业研发投入或减少雇佣人数,对实际征缴收入产生负面影响;对于系统老龄化程度低于30%,或征缴率高于60%,或参保率高于69.107%的样本,税务全征使征缴率下降10.8～16.2个百分点。可见,税务代征模式更有助于社保体系的可持续发展。     

关于社会保险的深层次思考

正确认识社会保险税并非一般意义上的税，而是介于税费之间，从而跳出了目前的费改税之争，对当前我国社会保障制度的构建具有重要的指导作用。关于社会保险模式的选择，结合我国实际，针对不同群体可选择“并列型和个人主导型”。运用收支两条线和提高社会保障立法层次构建起社会保障运行的制约机制。同时，要在工会的参与实施下，通过制度规则建企，构建社会保险的补充形式，如企业保险、社区互助等。     

The Effect of Taxes on the Location of Property-Casualty Insurance Firms

States levy insurance premium taxes, which are essentially gross receipt taxes on premiums. An unusual characteristic of insurance premium taxes is that in each state in which an insurance company writes premiums, the firm pays the higher of the tax rate in the state in which the company is domiciled and the state in which the policy is written. Thus, the choice of location has a significant effect on the firm's tax liability. Using firm-level data for the property-casualty (P-C) insurance industry, we calculate the firm-specific tax rate for each P-C firm for every possible state of domicile. We estimate conditional logistic models to analyze the effect of insurance premium taxes on the choice of the state of domicile of existing and relocated firms. We find robust evidence of a small, negative, and statistically significant effect of these taxes on the choice of the state of domicile.     

论我国养老保险逃费的危害、原因和治理

养老保险基金主要由劳动者和企事业单位缴费形成,它是养老保险制度赖以建立的基础。养老保险逃费对这一基础起着极大的破坏作用。调查研究结果表明,我国的养老保险逃费问题比较突出,相当一部分应缴费单位和个人都存在逃费现象,逃费形式花样百出,它直接影响养老保险制度的正常运行和发展。逃费是经济发展水平和劳动者的收入状况、养老保险主体行为和养老保险制度本身多种因素共同作用的结果。克服养老保险逃费需要从多方面着手:努力发展经济,不断提高劳动者收入;改革养老保险管理制度;充分调动企业参加养老保险的积极性;提高劳动者参加养老保险的积极性;强化各级政府的责任;加强养老保险管理部门的责任。     

Government pension policy and the cost of labor and capital

This article examines how the pension insurance provided by the PBGC and the tax treatment of pension plans affect the cost of labor and capital. Two important aspects of the insurance program are (1) the premium schedule and (2) an employer's liability for unfunded pension benefits (the deductible). These two aspects interact to increase the cost of capital relative to labor, especially for firms with underfunded plans.     

On the optimal provision of social insurance: Progressive taxation versus education subsidies in general equilibrium

In this paper we compute the optimal tax and education policy transition in an economy where progressive taxes provide social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary education subsidies mitigate these distortions. We highlight the quantitative importance of general equilibrium feedback effects from policies to relative wages of skilled and unskilled workers: subsidizing higher education increases the share of workers with a college degree thereby reducing the college wage premium which has important redistributive benefits. We also argue that a full characterization of the transition path is crucial for policy evaluation. We find that optimal education policies are always characterized by generous tuition subsidies, but the optimal degree of income tax progressivity depends crucially on whether transitional costs of policies are explicitly taken into account and how strongly the college premium responds to policy changes in general equilibrium.     

Do Property–Casualty Insurance Firms Locate to Minimize Insurance Premium Taxes?

States levy insurance premium taxes, which are essentially gross receipt taxes on premiums, with insurance companies paying the higher of the tax rate in the state in which the company is domiciled and the state in which the policy is written. Using firm‐level data for the property–casualty (P‐C) insurance industry, we estimate the extra insurance premium tax that P‐C insurance firms pay by not locating in the state that minimizes their insurance premium taxes. We find that only 4.78 percent of P‐C firms are located in the state that minimizes their insurance premium taxes. We explore the relationship between the extra tax paid and other factors that are thought to be associated with firm location choice. We find that P‐C firms appear to trade off higher taxes to locate in a state that is more urban.