社会保障供款征缴体制国际比较与中国的抉择

The International Comparison of Collection System of Social Security Contributions and China's Option

对世界各国社会保障供款征缴的"分征""代征""混征"这三个模式进行了实证分析,并利用第一手资料对每个模式做了案例研究;在此基础上对社保部门、税务部门和私人部门三个不同征缴主体在三个不同征缴模式中的职能作用与协调配合问题做了考察;对中东欧转型国家征缴模式的改革取向及其原因做了分析。针对中国目前存在的社保部门和税务部门"双重征缴"体制的现状,认为,中国面临着二元化经济结构和统账结合制度特征的现实国情,由此决定了社保制度扩大覆盖面工作的长期性和艰巨性。中国国情的特殊性是任何发达国家和中东欧转型国家都不具有的,这就要求社保制度要不断进行自我完善,适应社会经济既定条件,以完成十六届六中全会提出的到2020年基本建立覆盖城乡社保制度的目标,否则,就难以实现这个目标,或即使实现了也是一个碎片化的社保制度,而不利于构建和谐社会。指出:中国选择征缴模式的替代方案应以分征模式为最优,代征模式不利于实现2020年的目标,目前存在的"双重征缴"体制不利于实现这个目标,并提出了征缴体制转型的"两步走"的改革设想。

This paper analyzes the three models for the collection of social security contribution in the world-'Parallel Approach','Integrated Approach' and 'Partial Integrated Approach'.The authors give many example countries of each model,and then compare the efficiency of each model.By analyzing the reformation in central and eastern European countries,lots of interesting experience can be found.Looking into the 'dual collection system' situation in China,the authors point out extending the coverage of social security is the most important and difficult task for China's social security reform in the future,taking into account the dualistic economic structure and the combination system of social pool with personal account.This is the most distinguished Chinese character which does not exist in central and eastern European countries.To achieve the aim of the universal coverage in urban and rural area in 2020,the Chinese social pension system must be adjusted and improved according to the economic and social conditions.Finally,the authors make a conclusion that 'Parallel Approach' is the optimal collection plan for China with which social security administrative agencies take the role of collecting contribution.So,the 'dual collection system' must be reformed in time,a 'two steps' reform strategy is put forward by the authors.