摘要
我国“五险一金”的总费用占到了企业职工工资的40%,五险一金费率长期居高不下使得我国企业正面临巨大挑战。本文首次结合2004—2007年的规模以上工业企业数据与2007—2011年的全国税收调查数据,描述了我国企业社保的实际遵从度及其影响因素。研究结果显示:面对较高的政策缴费率,大量企业,尤其是民营企业、中小企业和劳动密集型企业逃避社保缴费;2008年实施的《劳动合同法》强化了对企业的社保执行力度,使得企业社保遵从度明显提高,并且更大程度上提升了原来社保遵从度较低企业的参保程度。本文为实施精准有效的社保降费政策提供了更可靠的经验证据。
In China,social insurance contributions account for about 40%of the company’s wage costs,and such a high social security burden has a great impact on Chinese companies.This paper combines the survey data of industrial enterprises from 2004 to 2007 and the national tax survey data from 2007 to 2011 to empirically investigate the actual compliance and influencing factors of social security compliance of Chinese enterprises.The research results show that:(1)Facing a high statutory contribution rate,a large number of enterprises,especially private enterprises,small and medium-sized enterprises,and labor-intensive enterprises,do not pay or underpay social security contributions;(2)The“Labor Contract Law”launched in 2008 has strengthened the implementation of social security for enterprises,which has significantly improved the compliance of social security,and has a greater impact on enterprises with lower compliance before.This article provides more reliable empirical evidence for implementing policies of lowering social insurance contribution rate.
作者
赵绍阳
周博
佘楷文
Zhao Shaoyang;Zhou Bo;She Kaiwen(School of Economics,Sichuan University)
出处
《经济科学》
CSSCI
北大核心
2020年第4期111-124,共14页
Economic Science
基金
国家自然科学基金面上项目“老年人医疗保障、医疗支出与储蓄问题研究”(项目编号:71773080)
四川省科技厅软科学项目“社保降费的经济效应评估”(项目编号:20RKX0634)的阶段性成果。
关键词
社保缴费率
社保遵从度
社保执行力度
劳动合同法
Social security contribution rate
Social security compliance
Enforcement of social security
Labor Contract Law
