制度变迁视角下的社会保险费征缴体制研究

Institutional Change From The Perspective of Research on The Social Insurance Premium System

自我国建立社会保险制度以来,采用了三种不同的社会保险费征缴体制,即劳动部门全责征收的体制、劳动核定、税务征收的核征分离体制、税务部门全责征收的体制,这是社会保险费征缴体制变迁的结果。社会保险费征缴体制是社会保障体系建设的重要重成部分,系统分析社会保险费征缴体制变迁的一般规律和发展方向,对于指导社会保险费征缴体制改革,加强社会保障体系建设具有重要意义。

Since the establishment of a social insurance system in China has been using three different systems of social insurance premium,that is levied on full responsibility for the labor department structure,labor approved,the tax levy imposed on the nuclear separation system,the tax authorities imposed full responsibility for the system,which institutional changes in the social insurance premium results.The collection of social insurance system is an important building of the social security system as part of the heavy,systems analysis of social insurance premium system,the general laws of change and direction in guiding the collection of social insurance system reform,strengthen the social system with a strong barrier significance.