【摘要】：企業(yè)社保繳費(fèi)水平是否合理，影響到企業(yè)的健康發(fā)展和社會(huì)保險(xiǎn)制度的可持續(xù)運(yùn)行。隨著《勞動(dòng)合同法》、《社會(huì)保險(xiǎn)法》的陸續(xù)出臺(tái)，我國(guó)企業(yè)面臨的社保繳費(fèi)的法制環(huán)境日益嚴(yán)峻。當(dāng)前，我國(guó)企業(yè)繳納的各項(xiàng)社會(huì)保險(xiǎn)總費(fèi)率為職工工資總額的31.3%，已經(jīng)突破了國(guó)際上規(guī)定的25%的警戒線。企業(yè)，作為國(guó)民經(jīng)濟(jì)的細(xì)胞，為了實(shí)現(xiàn)利潤(rùn)最大化，最有效的途徑之一就是壓縮成本。在我國(guó)，勞動(dòng)密集型企業(yè)居多，社會(huì)保險(xiǎn)作為人工成本，是企業(yè)成本中一項(xiàng)較大的開(kāi)支，其繳費(fèi)水平的高低直接影響到企業(yè)的盈利水平。較高的社保繳費(fèi)負(fù)擔(dān)，一方面，使企業(yè)在國(guó)內(nèi)市場(chǎng)的競(jìng)爭(zhēng)力降低，阻礙企業(yè)進(jìn)軍國(guó)際市場(chǎng)；另一方面，促使企業(yè)逃費(fèi)，影響社�；鹗绽U。 本文首先梳理了我國(guó)社會(huì)保險(xiǎn)制度的發(fā)展歷程，著重分析了企業(yè)社保繳費(fèi)率隨制度發(fā)展的變化特征；進(jìn)而考察了我國(guó)企業(yè)社保繳費(fèi)水平的現(xiàn)狀，從對(duì)凈利潤(rùn)的影響角度評(píng)估了我國(guó)企業(yè)當(dāng)前的社保繳費(fèi)水平；其次，對(duì)國(guó)外典型國(guó)家的企業(yè)社保的繳費(fèi)項(xiàng)目和繳費(fèi)水平做了介紹，，從總體和結(jié)構(gòu)兩個(gè)角度與我國(guó)企業(yè)的社保繳費(fèi)水平做了比較；通過(guò)評(píng)估和對(duì)比，得出我國(guó)企業(yè)當(dāng)前的社保繳費(fèi)水平較高的結(jié)論。接著，本文測(cè)算了我國(guó)企業(yè)社保繳費(fèi)的適度水平，發(fā)現(xiàn)該水平低于我國(guó)企業(yè)現(xiàn)行的社保繳費(fèi)水平。最后，在對(duì)本文基本結(jié)論進(jìn)行總結(jié)的基礎(chǔ)上，分別從制度調(diào)整、政府責(zé)任、個(gè)人責(zé)任以及配套措施改革等方面提出了減輕企業(yè)社保繳費(fèi)負(fù)擔(dān)的政策和建議。
[Abstract]:Whether the level of social security payment is reasonable or not affects the healthy development of enterprises and the sustainable operation of social insurance system. With the introduction of the Labor contract Law and the Social Insurance Law, the legal environment of social security payment is becoming increasingly severe. At present, the total social insurance rate paid by Chinese enterprises is 31.3% of the total wages of the workers and staff, which has broken through the 25% warning line stipulated in the world. Enterprises, as the cells of national economy, in order to maximize profits, one of the most effective way is to reduce costs. In our country, the labor-intensive enterprises are the majority, the social insurance, as the labor cost, is a big expense in the enterprise cost, the level of its contribution directly affects the profit level of the enterprise. On the one hand, the higher burden of social security payment reduces the competitiveness of enterprises in the domestic market, hinders enterprises from entering the international market; on the other hand, it impedes enterprises to evade fees and affect the collection of social security funds. This article firstly combs the development course of our country's social insurance system, analyzes the change characteristic of the enterprise social security contribution rate with the development of the system emphatically, and then investigates the present situation of the enterprise social security contribution level of our country. From the perspective of the impact on net profit, this paper evaluates the current social security contribution level of Chinese enterprises. Secondly, it introduces the social security payment items and the payment level of the enterprises in typical foreign countries. This paper makes a comparison with the social security contribution level of our country's enterprises from the two angles of overall and structure, and draws the conclusion that the current social security payment level of our country's enterprises is higher through the evaluation and comparison. Then, this paper calculates the appropriate level of social security payment, and finds that this level is lower than the current level of social security payment. Finally, on the basis of summarizing the basic conclusions of this paper, this paper puts forward some policies and suggestions to lighten the burden of social security contributions from the aspects of system adjustment, government responsibility, individual responsibility and the reform of supporting measures.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F842.61

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