Research On The Implementation Of The Current Comprehensive Reduction Of Social Insurance Rate Policy

In order to reduce the burden of enterprises and promote the development of enterprises,the State Council issued the "Comprehensive Plan for Reducing Social Insurance Rates",which clarified the large-scale implementation of social insurance rate reduction and fee reduction policies nationwide from May 1,2019,including the Employee basic pension insurance unit contribution rate,continue to reduce unemployment insurance,industrial injury insurance rates,adjust the social insurance payment base,and steadily promote the reform of the social insurance premium collection system.Compared with the first five social security premium rate reduction and reduction policies implemented since 2015,the current comprehensive rate reduction policy covers all types of insurance,the rate of reduction is greater,the number of payment providers is more covered,the policy is long-term,and the policy is comprehensive Stronger features.This article uses a case analysis method to analyze the changes in the number of payers,paid wages,and payment amount under the influence of the comprehensive rate reduction policy of social insurance premiums implemented by different types of enterprises in Anyang City on May 1,2019.Types of enterprises have different sensitivities to policies: from the perspective of scale,small and micro enterprises are weaker in policy incentives than large enterprises;from the perspective of registration types,private enterprises receive greater policy incentives than state-owned enterprises;From an industry perspective,the labor-intensive industries are encouraged by a comprehensive rate-reduction policy that is higher than the industry average,but the high-tech industry is less affected by the policy,and the year-on-year increase in the number of high-tech service industry payers is lower than the average of all service industries Level.This paper takes public policy theory and social equity theory as the theoretical basis,uses case analysis and literature analysis methods and other tools,and combines with the analysis of Anyang’s social security fee reduction in 2019 and the policy effect,to obtain a comprehensive rate of social security premium reduction There are some deficiencies in the policy,including the weak implementation basis of the policy,the inclusive rate-reduction and fee-reduction measures have limited effects on corporate vitality incentives,and there are pressures on the sustainability of social security funds.The reason for the shortage is that the implementation basis of the comprehensive rate reduction policy is relatively weak,the second is that the inclusive rate reduction policy is too simple,and the third is that the lower overall level and the aging population are not conducive to the sustainable development of the social security fund.According to the shortcomings and reasons of the comprehensive social insurance premium rate reduction policy,this article puts forward the following ideas to promote the development of social insurance premium rate reduction policies: First,lay a solid foundation for the implementation of social security premium rate reduction policies and increase the insurance participation rate of enterprises The second is to increase the relevance and diversity of policy instruments,and gradually implement structural fee reduction policies and flexible rate policies.The third is to achieve long-term development of social security funds by appropriately increasing the retirement age and increasing the rate of return of social security funds.