【关键词】社会保险改革 社会保险费 竞争中性 税收中性 监管中性
Social Insurance Contribution and Competitive Neutrality Deviation: On the Collection System Reform during the Transitional Period
Abstract: By reviewing the reform process of the contribution collection system for social insurance in 2018, this paper applies the notion of competitive neutrality to the reality of enterprises’ participation to social insurance. “Tax non-neutrality” refers to the fact that there are significant differences in actual contributions made by enterprises in various industries, regions and of different ownerships, which is mainly due to “regulatory non-neutrality” between state-owned enterprises and private enterprises reflected by private enterprises’ low proportion participating in social insurance, low level of contribution payment and the high sensitivity to regulatory neutrality. The paper holds that state-owned enterprises are able to obtain production factors at preferential prices and therefore pay social insurance contributions in compliance with regulations. However, private enterprises obtain factor resources at higher prices, and can participate in social insurance only at “low prices” or not participate at all. These constitute a dual ecological structure system of “competitive neutrality deviation”. The conclusion is that the 2018 reform of the collection system aims to implement “regulatory neutrality” for private enterprises to participate in social insurance, which raises cost expectation and arouses complaints from private enterprises, and eventually leads to the central government decision to postpone the reform. The paper suggests that we should take advantage of the opportunity of substantial reduction in contributions to regulate the payment behavior of enterprises.