The heads of four departments including the Ministry of Human Resources and Social Security, as well as experts, stated that there is no need to worry about the social security collection reform increasing the burden on enterprises

Commentary: Social security is closely related to enterprises and employees. Only by understanding policies and grasping their positioning can policies be better utilized and implemented.

Social security concerns the vital interests of billions of people. Currently, China is promoting nationwide pooling of pension insurance, unifying the collection subject of social insurance premiums, and improving collection efficiency, which has received high attention from society. The heads of relevant departments and experts believe that the purpose of uniformly collecting social security fees by the tax department is not to pursue the growth of social security income, but to improve the efficiency of social insurance fund management through reform. Overall, the reform of social security collection will not increase the burden on enterprises——

According to the unified deployment and arrangement of the Party Central Committee and the State Council on the reform of social security collection institutions, starting from January 1, 2019, various social insurance premiums such as basic pension insurance, basic medical insurance, unemployment insurance, etc. will be uniformly collected by the tax department.

Some companies are concerned that the tax reform may increase their burden? What specific measures will relevant departments take in the future to further reduce enterprise costs? On September 19th, in response to relevant issues, a reporter from Economic Daily and China Economic Net interviewed officials and experts from four departments: the Ministry of Human Resources and Social Security, the Ministry of Finance, the State Administration of Taxation, and the National Medical Security Bureau.

There is more room for overall cost reduction

Social security concerns the vital interests of billions of people. Currently, China is promoting nationwide pooling of pension insurance, unifying the collection subject of social insurance premiums, and improving collection efficiency, which has received high attention from society.

Why carry out social security collection reform at this time? The relevant person in charge explained that the decision made by the central government on the reform of the social insurance premium collection system is a major reform to improve the social insurance management system and governance methods. It is conducive to further clarifying departmental responsibilities, standardizing collection management, improving collection efficiency, reducing collection costs, optimizing payment services, enhancing the sense of gain of insured payers, achieving safe and sustainable growth of social insurance funds, and creating conditions for reducing social insurance premiums.

In 2017, the State Council commissioned the Chinese Academy of Social Sciences to establish an expert group to conduct a comprehensive evaluation of China's social security fee collection system. The expert group believes that the tax department's collection of social security fees and non tax income can implement coordinated management of taxes and fees, which has professional advantages such as higher efficiency, lower costs, and more standardized law enforcement. At the same time, freeing the social security department and its handling agencies from heavy collection tasks can focus more on their main business, concentrate on expanding the coverage of insurance, registering insurance, recording rights and interests, and distributing benefits better.

Lou Jiwei, Chairman of the National Social Security Fund Council, recently pointed out that the original social security management system and social security fee collection and management methods were unfair and unsustainable, and compliant payment companies were actually at a disadvantage. After being collected by the tax department, both fairness and sustainability will be improved, so that there are conditions to appropriately reduce fees on the basis of overall actuarial planning and achieve actuarial balance.

“社保费划转税务部门统一征收后，在征管能力增强的基础上，社保费能够实现应收尽收、应保尽保，这样才能为整体降低费率争取更大空间。从这个角度看，对于依法缴费的企业来讲，税务部门征收后，社保费会逐步实现合理下降。”中国社科院财经战略研究院研究员张斌认为。

专家认为，社保费交由税务部门统一征收，其主要目的不是为了追求社保费收入的一时高增长，而是通过改革，提高社会保险资金征管效率，降低征收成本，构建起职责清晰、流程顺畅、征管规范、协作有力、便民高效的社会保险费征缴体制机制，实现社保资金长远的安全、均衡和可持续增长。此举将有利于为提高社会保险费统筹层次、研究推进适时降低缴费比率、全面实施全民参保计划等奠定良好基础。

改革处于准备阶段

社会保险费实行税务征收后，会不会增加缴费负担，是广大企业目前最为关心的问题。

记者了解到，目前，全国已有超过一半省份由税务部门不同程度地征收社保费。总体上看，税务部门征收社保费的地区，费基逐年做实、费率稳中有降、收入平稳增长。比如，广东省江门市自2005年起由税务部门统一征收基本养老保险费后，努力做实缴费基数、促进参保扩面，收入平稳增长。2005年至2017年，该市养老保险费缴费户数年均增长8.6%，缴费人数年均增长7.2%，人均缴费基数年均增长14%，社保费收入年均增长为17.8%。同时，该市费率由划转前的17%，逐步降低至13%。

有关负责人介绍，近日召开的国务院常务会议明确要求，“在社保征收机构改革到位前，各地要一律保持现有征收政策不变”，“严禁自行对企业历史欠费进行集中清缴”。当前，各地征收体制改革工作正处于准备阶段，社保经办机构和税务部门着力于做好衔接工作，积极建立数据共享平台，并在改革工作中坚持只变更征收主体，原有政策继续保持不变的基本原则。

按照国家规定，目前，用人单位缴纳社保费用的基数是本单位职工工资总额或本单位职工个人缴费基数之和，职工缴费的基数为本人工资。职工月平均工资低于当地月平均工资60%的，按当地职工月平均工资的60%缴费；超过当地职工平均工资300%的，按当地职工月平均工资的300%缴费。

社保基金将平稳运行

有关负责人强调，统一社保费征收主体，将提高社保费征收效率，有利于促进各类企业职工参保缴费，更好地维护职工权益，为降低社会保险费率、减轻企业及职工缴费负担创造有利条件。按照国务院常务会议精神，将认真进行分析测算，抓紧研究提出适当降低社保费率、确保总体上不增加企业负担的政策措施。

社保费率如进一步降低，是否会影响到社保基金运行？从各项社保基金运行情况看，截至今年8月底，全国企业职工基本养老保险、职工医疗保险、失业保险、工伤保险、生育保险基金累计结余分别为47264亿元、17392亿元、5712亿元、1734亿元、558亿元，各项社会保险基金总体运行平稳。

从2016年开始，我国实行阶段性降低社保费率政策，初衷就是为了推进供给侧结构性改革，降低企业成本，增强企业活力，推动经济持续健康发展。

根据《国务院关于建立企业职工基本养老保险基金中央调剂制度的通知》要求，自今年7月1日起，企业职工基本养老保险在现行省级统筹基础上，建立中央调剂基金，对各省份养老保险基金进行适度调剂，均衡地区间基金负担。

有关负责人介绍，目前，各地税务、财政、人力资源社会保障、卫生健康、医保等相关部门，正在省级人民政府领导下，加强协调配合，开展征管职责划转前的各项准备工作。征管职责划转后，各相关部门将进一步密切协作，提高信息共享效率，完善相关配套制度，规范提升社会保险费征管水平；将进一步优化缴费流程、拓宽缴费渠道，联合探索关联业务“一站式”办理方式，以提高缴费便利度，提升缴费人获得感和满意度。

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