中国企业社会保险缴费遵从的事实、成因和经济效应:一个文献综述

The Facts,Causes,and Economic Effects of China's Corporate Social Insurance Payment Compliance:A Literature Review

在规模化减税降费的背景下,现阶段我国的企业社会保险缴费政策面临着纾解社会保险基金的收支赤字危机与社会保险费降费的双重压力。本文基于已有研究成果,全面介绍了中国企业社会保险缴费遵从的特征事实、影响因素和经济效应,并对未来相关研究的方向进行思考与展望。本文认为,第一,企业社会保险缴费的实际负担与法定负担相除之比是合理的缴费遵从度的衡量指标,但如何逐一地定量化“剥离”费率低报和基数损漏这两大企业逃费渠道还需要突破;第二,中国企业社会保险缴费遵从的基本经验事实正亟待探明和描述;第三,政府与劳动力关系对企业社会保险缴费遵从的影响值得剖析;第四,企业社会保险缴费遵从度对企业用工、地区间经济差距、社会保险基金总收入水平、宏观经济增长造成的一系列经济后果也留待未来研究。

Against the backdrop of large-scale tax reduction and fee reduction,the corporate social insurance payment policy in China currently faces the dual goal of relieving the income and expenditure deficit crisis of social insurance funds and reducing the burden on enterprises through appropriate and effective social insurance fee reductions.This article comprehensively introduces the characteristics,facts,influencing factors,and economic effects of China's corporate social insurance payment compliance based on existing research results,and contemplates and prospects for further efforts in the future.This article believes that,firstly,the ratio of the actual burden of corporate social insurance contributions to the statutory burden is a reasonable measure of payment compliance.However,how to quantify the two major channels of corporate evasion,namely Stripping rate underreporting and base loss,one by one,still needs to be broken through.Secondly,the basic empirical facts that Chinese corporate social insurance payments comply with are urgently needed to be explored and described.Thirdly,in addition to the influencing factors of government enterprise relations,labor market,and intergovernmental relations,the impact of government labor relations on corporate social insurance payment compliance is also worth analyzing.Fourthly,the impact of compliance with corporate social insurance contributions on corporate employment,regional economic disparities,total income levels of social insurance funds,and macroeconomic growth,as well as a series of economic consequences,remains to be studied inthe future.