对“拒不缴纳社会保险费行为”之刑罚化研究

Study on the Criminal Penalization of the Act of Refusing to Pay the Social Insurance

社会保险费是建立和完善社会保险制度的物质基础。拒不缴纳社会保险费的行为，具有严重的社会危害性和违法性，采用行政处罚不足以遏制其滋生蔓延，为保证社会保险费的及时、足额征收，必须运用刑罚手段制裁拒不缴纳社会保险费的行为。

Social insurance is the material foundation to establish and perfect The administrative penalty is insufficient to keep it from growing and spreading. To ensure timely and full levy of the social insurance, crime penalty is necessary to punish the act of refusing to pay the social insurance.