The "three focuses" of social security transfer that you are most concerned about are all here!

Starting from next year 1, social insurance premiums will be uniformly collected by the tax authorities. Will the reform of collection and management function increase the burden of payment? Is there room for further reduction in social security rates? These problems have recently attracted much attention. Starting from next year 1, social insurance premiums will be uniformly collected by the tax authorities. Will the reform of collection and management function increase the burden of payment? Is there room for further reduction in social security rates? These problems have recently attracted much attention. Focus one

After the social insurance premium is collected by the tax department, will the burden of payment increase significantly? First of all, in the general direction, reducing taxes and fees has become the policy orientation of China. In the face of the current downward pressure on the economy and the global wave of tax cuts, tax burden has become a rigid constraint. In other words, under the background of tax reduction and fee reduction, a "hard lever" has been set for the current reform of social security collection and management. On September 6th, the the State Council executive meeting promptly responded to social concerns and gave the market and enterprises a "reassurance": the meeting stressed that before the reform of social security collection institutions is put in place, all localities should keep the existing collection policies unchanged, and at the same time, pay close attention to studying the appropriate reduction of social security rates to ensure that the overall burden of enterprises does not increase, so as to stimulate market vitality and guide social expectations to improve. "In order to ensure the smooth and orderly collection work, we will coordinate and standardize law enforcement inspections, and will not engage in surprise and sports arrears inventory." Experts close to the tax department pointed out that social security fee is the "life-saving money" of the people, the "safety net" of people's livelihood and the "stabilizer" of society, which is related to the happiness of hundreds of millions of families and the long-term stability of the country. The main purpose of social insurance collection and management reform is not to pursue the temporary high growth of social insurance premium income, but to focus on the long-term goal, that is, through reform, to improve the efficiency of social insurance fund collection and management, to build a social insurance premium collection and management system and mechanism with clear responsibilities, smooth flow, standardized collection and management, strong cooperation, convenience and efficiency, and to achieve long-term safe, balanced and sustainable growth of social insurance funds. Secondly, at the policy level, after the transfer of collection and management responsibilities, the tax department is responsible for the collection and management of social security fees, and the social security department is still responsible for policy formulation, expansion and payment of benefits. In other words, the tax authorities carry out collection and management according to national laws and regulations and social security policies formulated by governments at all levels according to law. If the overpayment is too small, it must be implemented according to laws and regulations, and the tax authorities cannot adjust the collection standards by themselves. On the premise that the policy remains unchanged, the collection standard and burden level remain unchanged, and the burden of payment will not increase because of the tax authorities' collection. There is a set of data that can be taken as an example: At present, China's social security fee is a double collection system (1999). the State Council issued the Interim Regulations on the Collection and Payment of Social Security Fee, which made it clear that social security fee can be collected by tax authorities or social insurance agencies, thus establishing a double collection subject system of social security fee in China. ) Among the 36 provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, by the end of 20 17, the tax authorities of 24 provinces, autonomous regions and municipalities directly under the central government had participated in the collection of social insurance premiums to varying degrees, accounting for 43.3% of the total national social insurance premium income. From the actual situation, the transfer of social security fee collection responsibility is a reasonable increase. Taking Henan as an example, when it was transferred to the tax authorities for collection in 20 17, the income of five social insurance premiums of enterprise employees increased by 13.27%, and the comparable caliber increased by about 14% (at the same time, the proportion of old-age insurance contributions decreased by 1 percentage point, and the proportion of unemployment insurance contributions decreased by 0.5 percentage point). Among them, 8% is due to the natural increase in wages, and only about 6 points is due to the increase brought about by the tax authorities' plugging and increasing income according to law and the cooperation of the human and social departments to expand insurance coverage. The average growth rates of Liaoning, Heilongjiang, Fujian, Xiamen and Guangdong in recent five years are 7.47%, 6.23%, 12.90%, 12.60% and 12.48% respectively. The collection and payment work was generally stable, and the burden on enterprises did not increase significantly. Zhang Bin, a researcher at China Academy of Social Sciences, said that Henan's data is an example. Under the collection mode of the tax department, the social insurance premium has not increased significantly. Hu, a professor at Shanghai University of Finance and Economics, pointed out that the the State Council executive meeting proposed not to increase the burden on the whole. In fact, even if the tax rate is not reduced, the impact will not be great. Under the premise that the second key policy remains unchanged, will the implementation of collection and management affect the burden of individual enterprises? After the tax authorities uniformly collect social insurance premiums, the expansion of the scope of participation, the actual payment base and the standardization of policies are all foreseeable changes. For example, the relevant documents in Ministry of Human Resources and Social Security stipulate that employees should pay according to their own wages, and if their wages are lower than 60% of the average social wage, they should pay according to 60% of the average social wage. However, there are still many enterprises that can't reach the stipulated total wages, and some pay 60% of the average wages of the whole society to all employees. After the tax authorities levy, with the gradual realization of the payment base, the payment amount of these enterprises and employees may increase, but it will not exceed the negative level of attorney fees. In addition, according to the current regulations of Ministry of Human Resources and Social Security: "In principle, the base for employees to pay basic old-age insurance premiums is the average monthly salary of the previous year, which is approved within the range of 60%-300% of the average salary of local employees." It is understood that local governments or relevant departments in some areas have introduced some regional policies, which have broken through the lower limit of the payment base of 60% of the average social wage, reduced the social security expenses in disguise, eroded the payment base, and caused unfairness in regional policies. Experts pointed out that every problem has two sides. While seeing the actual burden of individual enterprises increase, we should also see that for employees, social security has been increased and the rights and interests of employees have been protected. After all, in the long run, paying less social security is a great loss for individuals. The actual disposable income of employees who originally paid less or did not pay social insurance premiums may indeed decrease in the current period. But for employees, it is not a loss, and this part of the income is ultimately the employee's personal. This is not only a guarantee for the future social security rights and interests of on-the-job employees, but also a guarantee for the treatment of retired employees at present; In addition, experts believe that under the background of governing the country according to law, for enterprises that pay social insurance premiums according to laws and regulations, a fairer market competition environment between enterprises and regions has been maintained. Focus 3: After the social insurance premium is collected by the tax authorities, the ability and efficiency of collection and management will improve, will it promote the reduction of social insurance premium rate? Is there room for further reduction in social security rates? After the tax department is responsible for collecting social security fees, the ability of collection and management will indeed be enhanced, and a * * * knowledge will be formed in society. From this point of view, for enterprises that pay fees according to law, the cost burden will be gradually and reasonably reduced after tax collection. In fact, China's social security rate has been reduced in stages. Since 20 15, China has reduced the social security rate four times, and the overall social security rate has dropped from 4 1% to 37.25%, reducing the enterprise cost by about 31500 million yuan. This year, Ministry of Human Resources and Social Security and the Ministry of Finance jointly issued the Notice on Continuing to Reduce Social Insurance Rates in Phases. Since May this year 1, we will continue to reduce various social insurance rates in stages. The executive meeting of the State Council on September 6th also emphasized that it is necessary to pay close attention to the study of appropriately lowering the social security premium rate to ensure that the overall burden on enterprises will not be increased. Zhu Qing, a professor at Renmin University of China, said that the problem of social insurance premiums actually reflects the contradiction between generations, and the aging of our country is an urgent problem to be solved at present. The more serious the aging, the greater the pressure on young people. Solving this problem internationally will lead to a heavy burden of social security or income tax. China's aging population will bring more and more problems. When studying the optimal tax problem, we should not only consider fiscal revenue, but also consider expenditure. Only by making overall plans can we promote the sustainable development of China's economy and society. Sun Jie, a member of the Chinese People's Political Consultative Conference (CPPCC) and a professor in university of international business and economics who has been studying social security for a long time, said that China's pension insurance rate can be further reduced in the future. At the same time, after the tax authorities collect social security fees, they should also consider the matching degree between the next step and the old-age insurance system. Disclaimer:

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