"Social security tax transfer" does not increase the burden on enterprises. Four departments are not allowed to carry out debt clearing work on their own
If the social insurance premium is handed over to the tax department for unified collection gradually, will it increase the burden of enterprises, and how to solve the problem of arrears before?
On September 19, the reporter learned from the Ministry of Human Resources and Social Security that the relevant responsible persons of the Ministry of Human Resources and Social Security, the Ministry of Finance, the State Administration of Taxation and the National Medical Security Bureau answered the reporter's questions clearly. At present, the reform of the collection system in various regions is in the preparatory stage, and the social security agencies and tax departments are working hard to do a good job in connection and actively establish a data sharing platform, And in the reform work, we adhere to the basic principle of only changing the subject of collection, and the original policy remains unchanged.
At the same time, the four departments stressed that they should follow the principle of not organizing and carrying out debt clearing work on their own, and properly handle the problem of historical arrears; The tax authorities at all levels that have been responsible for collecting social insurance premiums shall not organize and carry out the inventory of arrears in previous years on their own.
Sun Yongyong, a researcher of the World Social Security Research Center of the Chinese Academy of Social Sciences, told the Daily Economic News that the social insurance premium is collected by the tax department, which will be more strict in the collection and payment, but it can provide some space for reducing the social insurance rate.
Properly handle the problem of historical arrears
In April this year, the Central Committee of the Communist Party of China printed and distributed the Plan for Deepening the Reform of the Party and State Institutions, which mentioned that in order to improve the efficiency of social insurance fund collection and management, the basic pension insurance premium, basic medical insurance premium, unemployment insurance premium and other social insurance premiums will be collected by the tax department. The State Council also issued a document requiring implementation from January 1, 2019.
In this regard, the four departments pointed out that the decision made by the central government on the reform of the social insurance premium collection system is a major reform to improve the social insurance management system and governance mode, which is conducive to further clarifying the division of responsibilities of departments, standardizing the collection management, improving the collection efficiency, reducing the collection cost, optimizing the payment service, and enhancing the sense of gain of the insured and payer, To achieve safe and sustainable growth of social insurance funds and create conditions for reducing social insurance rates; It is conducive to further deepening the reform of the social insurance system and better ensuring the distribution and safeguarding the interests of the majority of insured persons; It is conducive to laying a good foundation for deepening the reform of "decentralization, regulation and service" and further stimulating the vitality of market players.
In fact, after the social insurance premium is collected by the tax department, the general concern of the society is whether the social insurance payment burden of enterprises will increase. Previously, some enterprises paid according to the low payment base will not be checked and recovered.
At the executive meeting of the State Council held on September 18, Premier Li Keqiang stressed that it is necessary to ensure the stability of the existing collection policies of social security in accordance with the established deployment of the State Council, which clearly states that "in general, there will be no increase in the burden on enterprises". No unauthorized adjustment is allowed until the reform of the social security collection organization is in place. It is strictly prohibited to collect and pay the social security fees by oneself in a centralized manner due to the uneven collection and payment of social security fees.
In order to implement the spirit of the executive meeting of the State Council and the requirements of the four departments, where the reform of the transfer of social insurance premium collection and management responsibilities is carried out, departments should strengthen coordination and cooperation, and establish a regular information sharing and reconciliation mechanism between departments. Follow the principle of making clear the account of historical arrears and not organizing and carrying out the work of clearing up arrears on their own, properly handle the problem of historical arrears, and ensure the smooth and orderly implementation of the transfer of collection and management responsibilities; The tax authorities at all levels that have been responsible for collecting social insurance premiums should keep the existing collection policies unchanged until the reform of the social insurance collection organization is in place. They should not organize and carry out the inventory of arrears in previous years, so as to ensure the orderly collection and management and stable work.
The four departments especially emphasized that they should organize and carry out supervision and inspection, and resolutely correct and seriously investigate and deal with violations of regulations in accordance with laws and regulations.
Unified collection makes room for fee reduction
The four departments pointed out that unifying the main body of social insurance premiums collection will improve the efficiency of social insurance premiums collection, help promote the participation and payment of employees of various enterprises, and better safeguard the rights and interests of employees. The above reform will create favorable conditions for reducing the social insurance rate and reducing the payment burden of enterprises and employees. "In accordance with the spirit of the executive meeting of the State Council, we will carefully conduct analysis and calculation, and promptly study and propose policies and measures to appropriately reduce the social insurance rate and ensure that the overall burden on enterprises will not increase."
At present, in the social insurance, the proportion of enterprise contributions is about 30% of the total wages of employees, of which the proportion of pension insurance is about 20%, and the proportion of medical insurance is 6%, accounting for an absolute majority. Reducing the social insurance rate, especially the payment rate of pension insurance, has always been the focus of social debate.
According to statistics, by the end of August this year, the accumulated balance of basic endowment insurance, medical insurance, unemployment insurance, work-related injury insurance and maternity insurance funds for enterprise employees nationwide had been 4726.4 billion yuan, 1739.2 billion yuan, 571.2 billion yuan, 173.4 billion yuan and 55.8 billion yuan, respectively. All social insurance funds were operating steadily on the whole.
According to the requirements of the Notice of the State Council on Establishing the Central Adjustment System for Enterprise Employees' Basic Endowment Insurance Fund, since July 1 this year, on the basis of the current provincial overall planning, the enterprise employees' basic endowment insurance has established a central adjustment fund to adjust the endowment insurance funds in various provinces appropriately and balance the fund burden among regions, Focus on relieving the pressure of fund income and expenditure in a few difficult provinces to ensure that basic pensions are paid in full and on time.
Sun Yongyong believes that at present, there are many pension balances, including the implementation of policies such as state-owned capital allocation, pension investment and operation, and the proportion of pension contributions has some room for decline.
Sun Jie, a professor at the University of International Business and Economics, also believes that it is time to cut the cost of pension insurance.
Editor in charge: Li Feng
