社保繳費對小微工業(yè)企業(yè)的影響
發(fā)布時間:2018-03-04 03:04
本文選題:社保繳費 切入點:工業(yè)企業(yè) 出處:《中國統(tǒng)計》2017年07期 論文類型:期刊論文
【摘要】:正目前,小微企業(yè)基本養(yǎng)老保險率雖然處于穩(wěn)步提升態(tài)勢,但與扶貧進入攻堅階段相似,難度越來越大,主要是大量的小微企業(yè)承受能力有限,迫使企業(yè)不得不采取重要員工參保,優(yōu)先選擇繳費率低的險種,普遍按照當?shù)厣绫@U費下限繳費等現(xiàn)象。也有少數(shù)企業(yè)采取與員工私下約定,按月支付一定數(shù)額的現(xiàn)金,員工自愿放棄參保等。凡此種種,必然會導(dǎo)致小微
[Abstract]:At present, although the rate of basic old-age insurance for small and micro enterprises is steadily increasing, it is similar to the stage of poverty alleviation and entering into a critical stage. It is becoming more and more difficult, mainly because a large number of small and micro enterprises have limited bearing capacity. Forcing enterprises to take important employees to participate in insurance, giving priority to those with low contribution rates, and generally paying in accordance with the local social security lower limit. There are also a few enterprises that take private agreements with their employees to pay a certain amount of cash on a monthly basis. Employees voluntarily give up insurance and so on. All these, will inevitably lead to small
【作者單位】: 南京財經(jīng)大學(xué);
【基金】:國家社科基金項目:新型城鎮(zhèn)化下農(nóng)民工市民化企業(yè)成本的承受力研究(15BJY030)階段性成果
【分類號】:F425;F842.61
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本文編號:1563835
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