社会保险费追缴时效问题研究

Study on the Limitation of Social Insurance Premium Recovery

《社会保险法》生效后,劳动保障行政部门不再享有追缴社保费的权力,而社保费征收机关尤其经办机构所享有的此项权力来源也由劳动保障行政部门行政委托或部门规章授权转变为法律授权,导致社保费追缴时效不再适用《劳动保障监察条例》第20条。追缴社保费的权力本身属于行政命令和请求权,不同于属于形成权性质的行政处罚,也不适用《行政处罚法》第29条。面对立法的空白和执法司法的混乱,基于行政比例原则、现代行政程序制度和法治之要求,社保费追缴适用时效既有现实必要性,也有理论支撑。在具体立法出台之前,为填补此项法律漏洞,基于公法之债和征收程序的相似性,可以类推适用《税收征管法》第52条。将来《社会保险法》修改时,可以在借鉴域外经验的基础上,结合我国的具体实际和时效原理,构建一套具体的社保费追缴时效制度。

Since the Social Insurance Law came into force,the labor security administrative department no longer has the right to recover social security fees.The rights that social security fee collection authority especially the handling agency enjoys is transformed from administrative entrustment of the labor security administrative department or departmental regulations to the legal authorization.As a result,the limitation of social security insurance recovery is no longer applicable to Article 20 of the Labor Security Supervision Regulations.To recover social security fees is an administrative order and a claim right,different from the administrative punishment with the nature of the formation right.It does not apply to Article 29 of the Administrative Punishment Law as well.Faced with the gaps in legislation and the chaos of law enforcement and justice,there are both practical necessity and theoretical support for the application of limitation of social insurance premium recovery based on the principle of administrative proportionality,the modern administrative procedure system and legal rules.Before the introduction of specific legislation,Article 52 of the Tax Administration Law can be applied in order to fill this legal loophole based on the similarity of public law debts and collection procedures.In the future,the experience from foreign countries can be referred to when the'Social Insurance Law'is revised.Therefore,a specific social security premium recovery system can be established on the basis of the practice and aging principles in China.