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谢伏瞻
    中国社会科学院院长、党组书记,学部委员,学部主席团主席,研究员,博士生导师。历任国务院发展研究中心副主任、国家统... 详情>>
蔡 昉
    1956年9月生于北京。现任中国社会科学院副院长、党组成员,曾任中国社会科学院人口与劳动经济研究所所长,博士生导师,研... 详情>>
李培林
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    深圳市社会保险费征收体制调研报告

    摘要

    深圳市自20世纪80年代在全国率先探索建立社保制度。制度建立之初实行社保部门全责征收,于90年代初期建立社保信息系统。1995年,原社保局与医保局合并,成立深圳市社会保险管理局,集五险征收及偿付经办于一体,在制度体系、架构设置、经办服务、基金征收、信息平台等实现统一、同步。深圳市社保体系运行良好,基金大量结余,没有内在改革动力,作为经济特区拥有特殊地位和立法权,没有来自省级层面的改革压力。深圳市作为广东省唯一保留社保全责征收的城市,在广东省全面推进社保征收体制改革过程中未受任何影响。深圳建议维持社保全责征收的理由在于:一是契合党中央和国家对社保事业发展的新要求;二是社保费本质上属于费不是税,不属于地税体系中的政府非税收入。同时,如果改由税务部门全责征收可能需要增加一些成本。

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    Abstract

    The municipality of Shenzhen is the first in the country which began to explore social insurance system in 1980s. In the beginning,social insurance administrations took full responsibility in the collection and established an information system of social insurance in the early 1990s. The original Social Insurance Bureau and Medical Insurance Bureau were merged into Shenzhen Municipal Social Security Administration,responsible for the collection of “five insurances”and issurance,which means the unification and synchronization in terms of institutional system,structure design,operation service,fund collection and information platform.This social insurance system is in good operation with a large surplus fund. Reform from within is unnecessary. As a special economic zone,Shenzhen enjoys special status and legislative power and is exempted from provincial-level reform pressures.Being the only municipality keeping the collection of social insurance by social insurance administrations in Guangdong Province,Shenzhen hasn't been affected by the all-round reform in the collection of social insurance in Guangdong Province. The reasons for the maintenance of the system in Shenzhen lie in:firstly,it meets the new demand by the central Party committee and government concerning the development of social insurance. Secondly,social insurance is a kind of fee rather than tax in nature,it doesn't belong to the non-tax governmental income in the local taxazation system. Meanwhile,the cost will be paid if social insurance is collected by taxazation authorities.

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