我国社会保险降费与征收主体改革的政策效果研究

自1951年《中华人民共和国劳动保险条例》实施以来，我国社会保险征缴体制历经4个改革阶段，结合政策调整背景，在回顾社会保险征缴体制改革历程的基础上，从社会保险征收主体转变和参保缴费两个方面分析了近年来社会保险征缴体制改革的政策效果发现：首先，税务部门统征社会保险费后面临着相关法规不完善、征收优势不够显著和政策弹性不足的难题；其次，社会保险缴费比例仍然偏高且养老保险基金财务可持续性压力呈上升趋势；最后，面对劳动力市场多元化发展态势以及接踵而来的政策变革，企业在社会保险政策认知与管理上将面临新的挑战。因此，从加强税务部门统征效果、设计社会保险缴费综合改革方案和提升企业社会保险综合管理质量三个维度为我国社会保险征缴体制的完善提出政策建议。

Research on the policy effect of social insurance contribution reduction and collection system reform in China

Since the implementation of the Labor Insurance Regulations of the People''s Republic of China in 1951, the social insurance collection system has gone through four stages of reform in China. Based on the review of the reform of social insurance collection system, this paper analyzes the policy effect of social insurance collection system reform in recent years from the change of social insurance collection system and insurance contribution, then we will find that: firstly, there are some problems, such as imperfect laws and regulations, lack of significant advantages in collection and policy flexibility; secondly, the social insurance contribution rate is still high and the financial sustainability pressure of pension fund is rising; finally, because of the labor market diversification and multiple policy changes, enterprises will face new challenges in the cognition and management of social insurance policy. As a result, this paper presents recommendations from three aspects: strengthening the tax collection effect, designing a comprehensive plan of social insurance contribution, and improving the comprehensive management quality of enterprise social insurance.