Tax reform ends: Much ground chases after all of Wu of duty of filling company insurance cost to ask

Tax reform ends, all of company insurance cost asks for the another central point that makes public attention. Recently, jiangsu an enterprise is enjoined to fill 10 years company insurance cost arranges capture 2 million yuan, capture of social security ask forring is strict with each passing day, violate compasses flaw will farther fill. In the meantime, accompanying a country land tax reforms advance gradually, tax authority all asks for company insurance cost to make the finance central adjusts ability to be able to increase. Nevertheless, during the mechanism is normative with each passing day, the enterprise expends the worry of the burden to was not decreased to duty, future decreases duty to fall the crucial movement that cost will still be the contradiction that defeat solution.

Seek a little capture, loophole that owe pay

On September 3, an administration that net of juridical copy clerk announces rules the book causes attention. This comes from Jiangsu to save the administration of court of people of division of Changzhou city new north to rule the book shows, changzhou city makes rich China vitreous limited company came in December 2007 capture society insurance premium is owed during November 2017 aggregate 2.01 million yuan, cess of Jiangsu province Changzhou substation of Wu of the 5th duty makes Wu inning social insurance premium collects a decision, right company of abundant China glass collects social insurance premium. After collecting decision go into effect, because this company did not fulfil pay obligation entirely, the tax authority applies for to be carried out compulsively to the court.

The move of insurance cost of company of pursue and wipe out of duty Wu branch occurs in Jiangsu not just. The near future, heilongjiang expresses province revenue about sectional dispatch, since August 1, the organization saves a basic unit to begin cost of primary endowment insurance to collect pay completely special punish acts, should send the service company of company, property security personnel, building construction company, seasonal with labour more business includes a focal point, increase examination and condemnatory strength lawfully, severe blow should be joined did not join, should capture not capture behavior.

Beijing business signs up for a reporter to comb discovery, the ruling writ that at present already tax authority of and other places of Anhui, Henan, Jiangsu, Hubei, Sichuan applies for to carry out social security to expend.

Before this, of insurance cost of company of our country each district collect an orgnaization not to agree, some are by duty Wu the branch is collected, some are by social security the branch is collected, this owed capture, little capture to offer for the enterprise " convenient " . And this year in July of print and distribute " duty land tax imposes the state tubal system reforms scheme " clear, rose on January 1 from next year, the each society insurance premium such as insurance premium of cost of will primary endowment insurance, primary medical treatment, unemployed insurance premium, inductrial injury insurance premium, birth insurance premium is handed in unite by duty Wu branch collect.

"The income is not duty such as social insurance premium collects administrative instead to be united by duty Wu branch by departmental door proper motion collect management, this is the heavy about-face that normative government is not tax income to ask for a canal. " professor of college of Shanghai finance and economics, public policy and Hu Yi of processing academy dean are built think, this will have normative sex more on the system, carrying out go up to provide tigidity more, not only be helpful for reducing the cost that ask for a canal, promotion to ask for tubal efficiency, and will expend system of income of system reform, centralized government, normative income allocate order to create a condition for prospective duty.

While reasonable suitable social security collects a mechanism, unite the member that collect social security to expend business of can effective check to owe capture, little pay by duty Wu branch the behavior such as labour social security. Researcher of academy of strategy of finance and economics of courtyard of Chinese company division barks De Hua points out, social insurance premium presses certain proportion impose to pay of enterprise total wages and individual pay, the salary that the tax authority needs to master an enterprise in the process of impose enterprise income tax and individual income tax extends circumstance. Compare with posture of social security department, duty Wu branch collects company insurance cost to have natural duty to expend the advantage that provides together with the source.

Cost leads tall look forward to to become " prime criminal "

Social security expends all ask forring to block up on owe flaw of pay little pay while, phonic however sound comes out, this action will raise the cost using worker worker of the enterprise. To this, many expert expresses, reform of main body of canal of this social security ask forring is not big to be being affected for the enterprise that social security of pay of full specified amount expends on time, but those " low pay " , " leakage capture " the mark standard that the enterprise of company insurance cost wants to reach full specified amount should pay bigger cost.

Dong Dengxin of director of institute of negotiable securities of banking of university of Wuhan science and technology expresses when accepting media to interview, social security capture expends the social welfare that matters to employee directly, cannot by " elliptically " or it is to reduce a level, the enterprise is responsible on time insurance cost of company of pay of full specified amount.

Actually, be anxious to result from to what the company raises with labor cost the current situation with higher rate of insurance cost of our country active company. According to calculating, rate of total cost of social security of enterprise of current our country is in 30% the left and right sides, not only developing country of general prep above, and developed country of prep above great majority.

To this, dong Dengxin thinks, the government should come on stage more strong fall duty and the measure that reduce other administration sex to collect fees, social security of the enterprise after collecting system to reform to rushing expends the cost that rise.

Zhang Bin of director of lab of taxation of academy of strategy of finance and economics of courtyard of Chinese company division signs up for a reporter to divulge to Beijing business, basis " account of individual of primary endowment insurance supervises the worker temporary measure " , him worker is average above one him year is mean monthly salary expends wage base for individual capture. Oneself are mean monthly salary under local worker average wage of 60% , press local worker mean monthly the 60% pay cost of salary; Exceed local worker average wage of 300% , press local worker mean monthly the 300% pay cost of salary.

Face higher company insurance cost to lead a burden, released last year " white paper of Chinese enterprise social security 2017 " show, base of our country social security closes the enterprise proportion of compasses already from 2015 38.34% drop considerably 25.11% 2016, and base added up to compasses enterprise scale to be only 2017 24.1% . What what make according to Wang Dehua is relevant calculate, assume current 30% what a production enterprise holds totle drilling cost with labor cost, accomplish join completely lawfully protect those who mean capture to expend number and pay cost base to rise, the cost that use worker worker rises about 30% , totle drilling cost rises about 10% .

Decrease duty to fall cost is urgent affairs

The tax that faces the pressure that interconnected system of duty Wu branch imposes and tall look forward to expends a burden, drive further in policy level decrease duty to fall the crucial movement that cost still is the contradiction that defeat solution. In advocate the atmosphere that optimizes environment of enterprise battalion business to fall energetically, zhang Bin is analysed, our country or will reduce company insurance cost to lead, below the premise that does not reduce annuities level, decrease for enterprise and individual negative.

"A few this years our country is expended in tamp all the time base, at present a lot of danger are planted already was achieved or be close to enclothed completely. On this foundation, my understanding also continues to reduce the issue that company insurance cost leads in the consideration to concerned branch. " director poplar Yan Sui expresses Tsinghua university obtain employment and social security research center.

It is reported, insurance cost of our country company is led already level sex is reduced. Since 2015, our country reduces company insurance cost 4 times to lead early or late, overall company insurance cost is led from 41% fall 37.25% , reduce company cost to make an appointment with 315 billion yuan. This year, person company department, Ministry of finance is released jointly " the announcement that about continueing level sex lowers social premium rate " say, will rise on May 1 from this year, continue level sex lowers social premium rate. Among them, scale of fee of pay of unit of primary endowment insurance exceeds company worker the province of 19% (area, city) , and scale of unit pay fee falls to the province of 19% (area, city) , balance of fund accumulative total can pay month of several prep above 9 months, but level sex carries out the unit capture of 19% to expend scale to come on April 30, 2019.

Nevertheless, city of courtyard of Chinese company division and odd lush of environmental institute researcher express, "Rate of insurance cost of our country company is a basis future length of people health condition, life undertake essence of life has calculated, because this reduces rate of company insurance cost to also be not easy thing, still deserve thorough research " . But the buildup as the strength that collect pay, the phenomenon of base of business low newspaper decreases subsequently, reduce the condition that company insurance cost leads to also will be had.

Guo Taijun is installed (14.81, 0.19, a report of 1.30%) institute suggests, future is in particular executive procedure, or from base, transfer period, poor dissimilation is carried out, reduce the respect such as duty new to reform politics make adjust. For example, can ask for capture reform to transfer with creating social security for partial medium and small businesses period, in transfer period inside still press expend with capture of past floor level, adjust manpower cost to offer amortize period for the enterprise. In base respect, can defer to carry out real wages in the light of medium and small businesses plan capture, reduce the impact to the enterprise through reducing lowermost cardinal number, if base is local industry worker surely mean monthly salary secures scale to wait, alleviate company operation pressure.

In addition, cent of our country each district asks for company insurance cost to also bring about financial resources of fund of the social security between area not all the issue is relatively outstanding, labour force crosses a province obstacle of system of existence of migratory provide for the aged, the whole nation that golden system regulates to also go up with real significance in the center of exists as a whole distance. Chan Jingjing thinks, this is reformed or will make social security " cost changes tax " prelude, lay a foundation as a whole for countrywide social security, will conduce to alleviate current situation of the unbalance between area, also be future " fall cost " opened operation space.