摘要
我国社会保险法尚未设立社会保险费追征时效制度,由此导致征收机构在陈旧案件上耗费太多资源,降低了社会保险费征缴效能,容易发生法律争议,影响社会秩序的稳定,导致征收机构选择性执法,这不但加重了缴费主体的法律责任,也不符合法治国家、法治政府与法治社会的时代要求。确定社会保险费追征时效制度具有正当性与可行性,是实现国家治理体系和治理能力现代化的必然要求。宜明确追征时效期间经过之法律后果、免于追征的内容、免于追征的对象、明确追征时效期间、确定追征时效期间起算点等社保费追征时效制度体系内容。
The time limitation system of social insurance premiums has not yet been established.Therefore,the collection agencies spend too much resources on old cases,which reduces the efficiency of social insurance contribution collection,and is prone to legal disputes,affecting the stability of social order.As a result,the collection agencies selectively enforce the law and improperly increase the legal responsibility of the payers,which does not meet the times requirements:a country under the rule of law,a government under the rule of law and a society under the rule of law.It is reasonable and feasible to determine the time limitation system of social insurance premiums,which is an inevitable requirement to realize the modernization of national governance system and governance capacity.We should make clear the legal consequences after the limitation period,the content of exemption,the object of exemption,the limitation period and the starting point of the limitation period.
作者
向春华
XIANG Chunhua(School of Law,China University of Labor Relations,Beijing 100048)
出处
《扬州大学学报（人文社会科学版）》
2021年第3期100-111,共12页
Journal of Yangzhou University(Humanities and Social Sciences Edition)
基金
国家社会科学基金一般项目“中国社会法立法问题研究”(19BFX176)
中国劳动关系学院校级一般项目“社会保险费税务征收模式下的法律困境与立法完善研究”(19YYJS006)。
关键词
社会保险法
社会保险费追征
时效
社会法
social insurance law
social insurance premium collection
statute of limitations
social law
作者简介
向春华,法学博士,中国劳动关系学院法学院讲师,主要研究方向为社会法。
