理性看待社保征缴体制改革的政策效果

Rational Perspective of the Policy Effect of Social Insurance Collection System Reform

深化党和国家机构改革方案》将五项社会保险费的征收统一交由合并后的税务部门,这既是对各地实践中不同征收模式的终结,也是对学界争论已久的征收主体选择问题的回应。当前对于社保征缴体制改革预期效果的研究较多地从税务部门的优势出发,体现出一种较为乐观的态度,但此项改革可能出现的问题与困境同样不容忽视。本文主张理性认识本次改革的政策效果,避免盲目乐观,并建议加强顶层设计、优化社保缴费参数、完善配套政策、重视政策落实力度,以最大限度地减少税务部门全责征缴可能带来的问题及不利影响。

In the"Deepening the Party and State Institutional Reform Plan",the collection on five social insurance premiums will be unified by the merged tax authority.This is not only the end of the different collection models of taxation in practice,but also the response to the choice of collection subject which have been fiercely discussed in the academic field.At present,the research on the expected effect of the social insurance collection system reform is mainly focused on the advantages of the tax authority,reflecting a more optimistic attitude.However,it may also bring some problems and dilemmas which should not be ignored.In order to minimize the possible problems and adverse effects of full taxation from the tax authority,this article advocates rational awareness of the policy effects about this reform,avoids blind optimism.It is suggested to strengthen the top-level design,optimize the parameters of social insurance payments,improve supporting policies,and pay great attention to the implementation of those policies.