社会保险降费问题研究:政策变迁、新政绩效与改革建议

Research on Reduction of Social Insurance Contribution Rates Policy Changes,New Policy Performance and the Reform Proposals

2019年4月出台的综合降费新政是我国降费力度最大、调整范围最广、统筹力度最强的社保降费政策,在切实有效减负、精准回应社会期待的同时,也对社会保险制度的深化改革起到了助推作用。适度降低费率是与宏观经济趋势和制度自身发展规律相适应的,但将其作为一项应对经济周期的宏观调控政策,在一定程度上扭曲了社会保险制度的运行逻辑。降费后基金收入增幅回落,基金自我平衡压力增大。降费效果因地区、行业、企业而异,征缴体制改革推进难度加大,部分企业的政策依赖性更强。老龄化和降费率的双重压力倒逼职工养老保险制度加快参数改革和结构性改革。为增强制度抗风险能力,应尽快明确养老保险全国统筹的实施路线图,加大公共财政补贴力度,将弥补“当期缺口”与备战“长期缺口”相结合。同时,合理引导企业预期,客观看待缴费成本;坚持推进征缴体制改革,逐步实现依法合规征缴目标。

The new policy of comprehensive reduction of social insurance contribution rates issued in April 2019 is the policy of social security fee reduction with the largest efforts in fee reduction,the widest adjustment range and the strongest overall planning.It not only effectively reduces the burden of the enterprises,accurately responds to the social expectation,but also promotes the deepening reform of social insurance system.Moderate reduction of the rate is in line with the trend of macro-economy and the law of the development of the system itself,but as a macro-control policy in response to the economic cycle,it distorts the operation logic of the social insurance system to a certain extent.After fee reduction,the growth rate of fund income fell and the pressure of fund self balance increased.The effect of fee reduction varies with regions,industries and enterprises.It is more difficult to push forward the reform of the tax collection system,and some enterprises are more dependent on policies.The double pressure of aging and rate reduction force the parameters reform and structural reform.In order to enhance the anti risk ability of the system,it is necessary to clarify the implementation roadmap of the national overall plan of endowment insurance as soon as possible,increase the public financial subsidies,and combine the remedy of"current gap"with the preparation for"long-term gap".At the same time,we should reasonably guide the enterprise′s expectation,objectively treat the cost of payment,persist in promoting the reform of the collection and payment system,and gradually achieve the goal of collection and payment in accordance with the law and regulations.