社会保险费强制征缴的现实之需、实施困境及其应对

社会保险费的强制征缴既是社会保险强制性的体现，也是保费征收主体履行法定职责，维护社保基金安全的机制保障，更是实现社保征缴规范化，保障参保人社保权利的应然要求。中国当前社保费率过高、普遍化的低基数缴费、职工参保动力不足以及保费补缴困难是落实社保费强制征缴机制的主要困境。困境之源在于社保制度设计存在以下问题:社保转制以及扩面中政府财政责任缺位、费基的变相调整导致社保基数难以做实、缴费与待遇关联性弱降低了参保群体社保遵从度以及社保补缴实体内容立法缺失。透过政府财政责任归位降低社保费率、缴费基数的法定化、权利义务相一致的制度激励机制构建以及保费补缴主体与补缴时效的法律明确，可实现困境突破，最终确保社保费强制征缴机制的落实。

The Realistic Needs, Difficulties and Countermeasures of Compulsory Collection of Social Insurance Premiums

The compulsory collection of social insurance premiums is not only the embodiment of the compulsory effect of social insurance, but also the institutional guarantee for the subject to collect social insurance premiums to perform their statutory duties and safeguard the security of social insurance funds. It is also the necessary requirement to standardize the collection of social insurance premiums and guarantee the rights of the insured. The current social insurance premium rate is too high, and the universalized low base payment, the insufficient motivation for employees to participate in insurance and the difficulty of a supplementary premium payment are the main difficulties in the implementation of the compulsory collection mechanism of social insurance premiums. The root of these dilemmas lies in the design of the social insurance entity system. It is reflected in the following aspects: the long-term absence of government financial responsibility in the social insurance reform and expansion, the disguised adjustment of fee base leading to the difficulty of making the social insurance base real, the weak correlation between payment and treatment, which reduces the social security compliance of the participating groups, and the legislative deficiency of the entity content of social insurance supplementary premium payment. The final implementation of the compulsory collection mechanism of social insurance premiums depends on reducing the rate of premium through the allocation of government financial responsibility, legalizing the base of payment, establishing a system incentive mechanism consistent with rights and obligations, and clarifying the subject and the limitation of supplementary premium payment.