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[期刊速览]《中国人口科学》2019年第4期
2019年09月03日 10:54 来源:中国社会科学网 作者:《中国人口科学》编辑部 字号

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    1.郑秉文:社会保险缴费与竞争中性偏离——对征收体制改革过渡期政策的思考

  【摘 要】在回顾2018年社会保险费征收体制改革过程的基础上,文章对竞争中性原则进行了概念辨析,并运用竞争中性理论对企业参加社会保险的现状进行了分析。文章认为,社会保险存在“税收非中性”,主要表现为不同行业、不同地区、不同所有制企业的实际缴费存在明显差异,其中,民营企业参保比例低、缴费水平低、对监管中性非常敏感。文章认为,国有企业可获得优惠价格生产要素,合规缴纳社会保险费,而民营企业则以较高的价格获得要素资源,只能以“低价”参加社会保险或不参保,这两个板块构成“竞争中性偏离”的二元生态结构。2018年征收体制改革相当于对民营企业参加社会保险实施“监管中性”,从而提高了民营企业成本预期,引起民营企业抱怨,这是中央做出征收体制改革暂缓的主要原因。文章建议,利用大幅降费的机遇,规范企业缴费行为,同时加大国有企业改革力度,对两个板块采取逐步向竞争中性收敛的政策。

  【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

  【作 者】郑秉文:中国社会科学院,研究员。

  【责任编辑】朱犁

  Social Insurance Contribution and Competitive Neutrality Deviation: On the Collection System Reform during the Transitional Period

  Zheng Bingwen

  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.

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