关于建立统账分核分征社会养老保险体制的探索

Explore the Establishment of the System of Independent Assessment and Collection of Social Old-aged Insurance Premiums' Social Pooling Part and Individual Account Part

自国家1999年颁布《社会保险费征缴条例》以来,全国部分省市对社会养老保险费核定、征缴工作进行了调整,其主要内容就是将社会养老保险费统筹部分与个人账户捆绑核定后交由税务部门征缴。通过几年来的实践尤其是做实个人账户制度施行以来,这种核定征缴模式已不能适应形势的发展,主要表现在:核定、征收制度成本高;现行体制运行不畅,流程复杂;不利于发挥部门职能优势;现行核定征缴模式不能与做实个人账户制度有效衔接;无法有效保证职工个人利益;现行核定、缴费政策有违公平原则。本文通过对上述问题的深入剖析,提出将社会养老保险费个人账户部分与统筹部分分别交由养老保险经办机构与税务部门核定征缴的新的核定、征缴机制,以有效解决原有制度存在的弊端。

＂Regulations on Collection and Payment of Social Insurance Premiums＂ is adopted in 1999.After that,assessment,collection and payment of social old-aged insurance premiums are regularized in some cities and provinces.And the major content is that tax departments collect premiums after both social pooling part and individual account part being assessed together.Through several years practice,especially the practice of ＂full individual account＂,this collection model isn＇t able to adapt the situation development.The problems are in following aspects.First,cost of assessment and collection is high.Second,the present system is complex,and it＇s not good for taking advantage of department function.Third,the present model doesn＇t match with the goal of ＂full individual account＂,and it is unable to guarantee the staff personal interest effectively.Fourth,the present assessment and collection policy disobey the fair principle.After thorough analysis above problems,this article points out a new mechanism that the assessment,collection and payment of individual account and social pooling be taken charge by administration department and tax department separately.Therefore,it is effectively to solve the problems of existing system.