Research On The Legislation Related To The Change Of Social Insurance Fee And Tax

In 1999,the Interim Regulations on the collection and payment of social insurance premiums was promulgated,which formally established the dual main system of the collection of social insurance premiums in the form of administrative regulations,and once again clearly stipulated that the decision-making power of the collection agencies of social insurance lies in the provincial people's government.On July 20,2018,the plan for the reform of the local tax collection and management system of the state tax was determined to transfer the basic endowment insurance premium,basic medical insurance premium,unemployment insurance premium,work-related injury insurance premium,maternity insurance premium and other social insurance premiums to the tax department for unified collection from January 1,2019.In March 2019,the State Council issued the "double reduction" policy,with the payment proportion of basic endowment insurance units reduced from 19% to 16%,and the unemployment and work-related injury insurance rates were gradually reduced,while the social insurance payment base was reduced.On April 4,2019,the State Council issued the comprehensive plan for reducing social insurance rates,which stipulates that the social insurance premiums of administrative institutions and urban and rural residents shall be collected by the tax authorities first,and the current collection system shall not be changed in principle for the collection of social insurance premiums that decide the employees of enterprises.The existing problemsin the collection of social insurance premiums in China include: the supporting policies for the collection of social insurance premiums are not perfect;the collection system of social insurance premiums is not standardized,and the overall planning level is low;the high rate is not conducive to the implementation of the national insurance plan.The essential difference between fee and tax determines that social insurance needs to change fee into tax.In recent years,scholars of Finance and tax law school have gradually changed their understanding of the nature of tax.Most scholars currently hold the view that tax is the consideration of government providing public services and public facilities.Tax is a special relationship of creditor's rights and debts,and the legal status of both tax collectors and payers is equal.On the basis of this view,Professor Chen Shaoying summed up the essential difference between fee and tax in eight words,that is,"fee representation right,tax representation law".The basic attribute of tax is "the rule of law",which is also in line with the financial and tax system reform that our country attaches great importance to at present,improve the legislative level of various taxes,and realize the statutory tax.From the perspective of the essential difference between fees and taxes,only by upgrading the social insurance premium to the level of social insurance tax,can we implement the principle of statutory taxation,realize the sharing of social insurance by the whole people,and promote and promote the construction of a country ruled by law and a society ruled by law.In addition,the change of social insurance premium to tax is conducive to improving the level of social security overall planning,achieving regional fair competition,expanding the coverage of social security,improving the collection rate,promoting social equity and income redistribution,easing the gap between income and expenditure caused by the aging population,and promoting strict supervision of social insurance.At present,China's national economy is growing rapidly,the per capita income of urban residents and rural residents is increasing,and they have the economic basis of changing fees into taxes;social insurance is getting more and more attention,and the number of insurance participants is growing,so they have the social basis ofchanging social insurance premiums into taxes;the tax authorities have accumulated rich experience in collecting social insurance on behalf of social security,the technical basis of social insurance tax,and the social insurance tax The human resource base of the collection has the collection and payment basis of changing social insurance premium into tax.In addition,we can learn from the experience of Germany when we change social insurance premium to tax.German social security tax is a typical country with different tax purposes divided by projects.The division of social security tax projects in Germany is similar to that in China,mainly including pension,health,unemployment,care for the elderly and work-related injury insurance,and even the provisions of tax base coincide with China's social insurance system.This kind of social security tax has strong flexibility and can adjust the tax rate according to the social demand;because each insurance project fund is managed separately,there is no surplus and shortage adjustment,so the management is more convenient and safer.Because this kind of social security tax is highly similar to the social insurance system in China,the cost of tax reform based on the German model is lower and the public acceptance is higher.However,there is also a low level of fairness in this model.For the idea of changing social insurance premium into tax,we should follow the principles of gradual promotion,pilot first,reasonable tax burden,fairness first,efficiency second,tax statutory and education publicity.In the design of tax system elements,the scope of tax payer should be more clear.Not only the employees and the employers need to pay social insurance premiums,but also the scope of tax payer can be gradually expanded to farmers,administrative institutions,etc.;the tax base is based on wages and salaries,and after the current minimum wage standard is increased,the new standard is used as the lower limit of tax base to maintain the current 300% payment base Upper limit: set tax items with existing endowment insurance,medical insurance,unemployment insurance,maternity insurance and work-related injury insurance,first levy corresponding social insurance tax on the main endowment insurance,medical insurance and unemployment insurance,and then gradually incorporate the maternity insurance and work-related injury insurance into the scope of social insurance tax;the tax rate adopts the combination ofproportional tax rate and fixed tax rate,and China can adopt a unified national proportional tax rate On the basis of this,we should determine a fluctuation range,improve the system flexibility,and give local government authorities the power to adjust tax rates according to the actual development level of the region.Finally,we should strengthen the supervision and management of social insurance tax and make some preferential tax policies according to the actual situation.