我国社会保险征费模式的效果评价与改革趋势

The Effect Evaluation and Reform Trend of China's Social Insurance Contributions Collection Model

社会保险费征收是社会保障制度可持续发展和国家治理的一个核心环节。问卷分析表明,当前税务部门和社保经办机构在完成社会保险费的征收工作方面各有优势。并且受访者普遍形成了以下6个评价:税务部门征收社会保险费的效率与效果得到第三部门和专家认同;社会保险制度的可持续运行应是多部门协同治理的事业;统一社会保险费征收主体是共识;社会保险费征收体制改革需要同步推进社会保障制度改革;推行社会保险费实际费率的全国统一是共识;建设多支柱社会保障体系具有较好的社会基础。中共中央印发的《深化党和国家机构改革方案》中明确指出各项社会保险费交由税务部门统一征收。这标志着我国统一社会保险费征收体制改革迈出了关键性的一步,而改革过程中涉及征收业务部门间转接、职责调整、社会保险制度改革、配套改革等仍然要充分全面统筹综合推进,从而减少改革转制成本,让参保者更有获得感、幸福感和安全感。

The social insurance contributions collection is a core link in the sustainable development of social security systems and national governance. The questionnaire analysis shows that the current tax authorities and social insurance agencies have their own advantages in completing the collection of social insurance contributions. In addition, respondents generally formed the following six aspects of evaluation. First, the efficiency and effectiveness of collecting social insurance contributions by tax authorities are highly praised by the third sector and experts. Second, the sustainable operation of the social insurance system should be a multi-sector collaborative governance. Third, the subject of the unified social insurance contributions collection is a social consensus. Fourth, simultaneously promoting the reform of the social security system is needed in the reform of the social insurance contributions collection system. Fifth, it is a social consensus that actual rate of social insurance contributions should be unified. Sixth, building a multi- pillar social security system has a good social foundation. The Central Committee of the Communist Party of China has issued the ＂Deepening Party and State Institutional Reform Plan＂ clearly stating that various social insurance contributions are levied by the taxation department, which marks a decisive step in the reform of China＇s unified social insurance contributions collection system. In the reform process, however, it is still necessary to fully and comprehensively push forward comprehensive reforms such as transfer of expropriation departments, the adjustment of responsibilities, the reform of the social insurance system, and other related reforms, so as to reduce the cost of reforms and make the participants have a stronger sense of achievement, well-being and security.