国地税合并背景下基本养老保险改革风险研究

Research on the Risks of Basic Pension Reform under the Background of the Combination of National and Local Taxes

国务院于2018年7月发布了《国税地税征管体制改革方案》,方案明确从2019年1月1日起,税务机关将统一收取居民缴纳的社会保险费。“国地税合并”背景下,社会保险费的统一征管对于城镇职工基本养老保险制度改革是否有推进作用尚不确定。本文将分类探讨城镇职工基本养老保险改革的潜在风险,有助于进一步推进城镇职工基本养老保险费用调整工作。

The State Council issued the"National Taxation and Local Taxation System Reform Plan"in July 2018.The plan clarified that from January 1,2019,tax authorities will uniformly collect social insurance premiums paid by residents.Under the background of the"combination of national and local taxes",it is uncertain whether the unified collection and management of social insurance premiums will promote the reform of the basic pension insurance system for urban employees.This article will classify and explore the potential risks of the reform of the basic pension insurance for urban employees,which will help to further promote the adjustment of the basic pension insurance for urban employees.