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谢伏瞻
    中国社会科学院学部委员,学部主席团主席,研究员,博士生导师。历任中国社会科学院院长、党组书记,国务院发展中心副主... 详情>>
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李培林
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    浙江省社会保险费征收体制调研报告

    摘要

    浙江省社会保险费目前由地税部门全责征收,主要经历税务代征和税务征收两个阶段。浙江省社会保险费征收工作具有以下特点:一个征收主体,两个缴费基数,三个信息平台,四个制度环节,五个社保费合征。浙江省社会保险费征收成效体现在基金收入持续增长,参保覆盖面不断扩大,工作机制不断健全,征收效率较高四个方面。调研发现,该省社会保险费征收工作面临六个方面的问题:缴费基数核定主体不统一,部门之间数据信息共享相对滞后,费基和费率政策不够明确,税务部门对社保费检查存在执法风险,“社保挂靠”现象值得关注,专业人才培养和政策宣传有待强化。

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    Abstract

    Local taxazation authorities take full responsibility in collectiong social insurance after the stage of collecting in the name of social insurance administrations.The characteristics of the collection are summarized in the following numbers:one collecting subject,two social insurance bases,three information platforms,four system links,five social insurance collections. The achievements of collection are represented in four aspects:continuous growth of social insurance fund,expanding coverage of social insurance,increasing perfection of working mechanism and improved efficiency of collecting. However,six problems still exist in the system,namely,social insurance base hasn't been approved by a unified institution,data sharing between sectors is relatively lagged behind;social insurance base and related policy aren't clear enough,the inspection of social insurance by taxazation authorities has risks in the law implementation,there are concerns over the phenominon of “social insurance agency”,and professionals and policy publicity need to be enhanced.

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    作者简介
    赵忠:课题组组长:赵忠;成员:韩克庆、涂永前、王非、王燊成、赵晰。
    韩克庆:课题组组长:赵忠;成员:韩克庆、涂永前、王非、王燊成、赵晰。
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