制度整合与任务转移——供给侧结构性改革时期的社会政策调整分析

Institutional Integration and Task Shift:the Social Policy Transformation during the Structural Reform of Supply-Side

2015年以来,经济领域的供给侧结构性改革对社会政策领域形成了迫切的调整要求。在"降成本"过程中,由于修改《劳动法》争议较大,削减劳动保障的压力部分向社会保险制度转移。社会保险既承担着降成本、促就业等当前任务,还要应对新就业形态等带来的长期性挑战。因此,社会保险制度开始加快内部整合以缓解筹资与支付压力,并将保障任务向其他部门进行转移。对社会政策领域的任务转移具有重要表征意义的是,这一时期颁布了一系列个税法新政,尤其是首次通过税基扣除方式设立了新的待遇形式。随着经济与社会状况的进一步演变,中国目前以社会保险为主的社会保障模式未来可能趋向于具有更强的混合性,与税收制度的协作关系也会越来越密切。

The Social Policy had undergone the enormous stress to adjust because the structural reform of supply-side in the economic field since 2015.During the adjustment process.Due to the greater controversy about the revision of the Labor Law,the pressure of revising law was partially transferred to the Social Insurance system.The Social Insurance not only undertakes the current tasks of reducing labor costs and promoting employment,but also has to deal with the long-term challenges origin from new employment patterns.Therefore,the Social Insurance system had to accelerate internal integration for alleviating the pressure of collecting social insurance premiums and providing treatment,and transfer part of the social security tasks to the tax department.What is more important than the transfer of social security tasks is the new rules promulgated by the Individual Income Tax Law at the same time.Especially the Individual Income Tax Law set up the new form of social security treatment which based on the tax-based deduction.With the further evolution of social and economic conditions,China’s current social security system based on social insurance may tend to become a more mixed model in the future,and will strengthen the collaboration with tax policy.