Pan Helin
(Article head is sent at " Chengdu business signs up for " )
A few days ago, print and distribute of general office of general office of Central Committee of Communist Party of China, the State Council " duty land tax imposes the state tubal system reforms scheme " , rise clearly from January 1, 2019, 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, company insurance cost divides the phenomenon that ask for to will make the history, duty Wu all is asked for will become reality.
Before reform, charge of our country social security imposes a system extremely complex, jackknife phenomenon is serious, division of labor is not quite clear.
It is OK that charge of our country social security collects cent is the following 3 kinds of circumstances: Above all, the company insurance cost that saves city partly only is collected is by land tax mechanism is in collect. The data that bureau of base area tax publishs shows, by 2017, the town worker that our country visits 19 times only is basic endowment insurance is collected by land tax office, the others is in charge of social insurance premium by orgnaization of social security agency; And of the land tax office that is in charge of collect means to want to divide the duty that it is the ground again complete duty collect and land tax generation is asked for, insurance premium of our country society is 5 kinds with cent, and different province city has different expropriation system, 5 danger impose some land tax completely, some only complete duty collect endowment insurance, integral institution is very troubled; And in the province city that in those blame land tax bureau collects, it is by social security agency the orgnaization is collected for the most part, but orgnaization of social security agency also is battle severally, bear insurance for example, inductrial injury insurance all is collected respectively by different orgnaization.
Confused expropriation system, reduced what social security expends to collect efficiency not only, rose to impose cost, the unity after going against manages, created investment efficiency is low, cause the consequence such as corruption corruption, among them, cost radical does not realize an elephant is among them one of.
Our country is existing the phenomenon with cost disloyal radical. According to our country " account of individual of primary endowment insurance supervises the worker temporary measure " regulation, above of duty cost person one him year is mean monthly salary expends wage base for individual capture, base of cost of pay of primary endowment insurance is company worker every months all worker total wages, but, because ask for the disorder of capture orgnaization, make superintendency strength of land tax section insufficient, and orgnaization of social security agency examines ability inadequacy, make a lot of enterprises be based on profit the biggest change a fundamental, little newspaper, hide the truth from newspaper worker gross, or company staff wages, make plus the;acquiescence;connivance of local government the enterprise did not declare capture to expend base according to total wages, appeared thereby the phenomenon that real pay expends base to expend base under statistical capture far.
According to the data that section of tax of land of a few cities publishs, we can see, base of real pay cost and statistical capture expend a large number of enterprises base existence balance, be in generally 70% the left and right sides, but still have a few ground city proportion under 50% , have personally city appeared even the serious cost of 35% base disloyal phenomenon, disloyal phenomenon meets cost radical to produce negative effect to system of our country social security.
The data that publishs about the branch from our country social security can see, 60% what the capture of current company unit expended income to still hold gross earnings of endowment insurance fund, can say, company unit remains the backbone force that capture of social security fund expends, and cost radical does not realize an elephant, can erode our country amount of this nervous social security fund, magnified the risk of social security be in debt, go against the stability of social security system.
And collect social security ask for interconnected system of land tax section by traditional cent can solve this problem effectively. According to the research discovery of a few scholars, the oneness that social security collects an orgnaization collects efficiency and capital utilization rate to having remarkable positive to involve a concern with what social security expends, so cent ask forring changes all to ask for from angle of a case of a physically strong patient running a high fever or suffering from such disorders as stasis of blood imperative.
And, cent asks for existence the prime cause of the phenomenon with cost disloyal radical depends on namely, of company insurance cost collect be differentiated to be duty of land tax section besides, they are having the job that a tripartite controls merely, and orgnaization of social security agency is checked again without enough energy and resource, the flaw that appeared to superintend so. But, when one shear is asked for for all, the thing of the imposes capture to will turn land tax into the branch one's duty of company insurance cost, the heavy visual range that can promote this the branch necessarily is spent, be helpful for what social security expends collecting management, put an end to " cost radical is disloyal " phenomenal happening, fill concerns superintendency leak, promote " duty Wu is collected, finance administration, social security extends, audit is supervised " the formation of system of whole journey management, raise social security system to run efficiency.
Actually tax is total duty the system that collects social security fee, some cities already carry out goes, for example Guangzhou city already try out a few years, but because do not have a country the support of relevant system, the expropriation of relevant tax section enthusiasm is not tall, system of a few regulations designs the place the diversity of system of social security of insufficient also joint, share channel plus land tax section and information of orgnaization of social security agency not free, make this system moving effect not ideal.
So, company insurance cost by " cent is asked for " to " all is asked for " change is an inevitable trend, also be a system to nice change, but move actually, still need what assign policy about the branch to have specific aim more, the information of section of dredge land tax and branch of social security agency shares channel, strengthen a system to restrain, such ability make this change produce due effect truly.
Nevertheless, need is special those who point out is, solve the problem with cost disloyal radical, also can bring business pay to expend the problem with overweight burden accordingly. Social security all is asked for mean capture of certain business social security to expend burden materiality accentuation, especially before those who be put in little capture to hide the truth from capture is medium small small company. Should face up to the duty such as hypostatic economy, small small company to expend overweight problem. (economics of application of academy of science of finance of author department China is postdoctoral)
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