Research On The Countermeasures For The Distortion Of Social Insurance Payment Base Of Small And Micro Enterprises In Guiyan

Over the past 40 years of reform,a large number of small and micro enterprises in a wide range have been the characteristics and vitality of the economy of Guiyang City,and they are also a strong support for the development of the local economy of Guiyang city.However,the development level of social insurance of small and micro enterprises is far from keeping up with the social and economic benefits it brings.It lags behind non small and micro enterprises in terms of number of insured persons,insured base and treatment level,which directly affects the long-term development of small and micro enterprises,the legitimate rights and interests of employees and the balance of revenue and expenditure of social insurance fund in Guiyang city,It has also buried hidden dangers and unstable factors for the success or failure of social insurance system reform and social stability.From the perspective of the distortion of payment base,this paper starts with the different harm caused by the distortion of social security base of small and micro enterprises to social funds,enterprises themselves and insured employees,emphatically analyzes the causes and harm of pension insurance evasion from the perspective of enterprises and employees,and makes a theoretical analysis and Game Analysis on the interest motivation of all parties involved in social insurance-government,enterprises and employees.Sort out and summarize the current situation of social insurance premium collection and payment base of small and micro enterprises in Guiyang.Through the comparison between the actual payment base and the annual average wage,it is found that the payment base of Small and micro enterprises in social insurance premium payment is distorted.Then it lists the common types of social insurance payment base distortion and the harm caused by enterprise social insurance payment base distortion,and then analyzes the causes of payment base distortion from the three levels of enterprises,employees and the government.Finally,it puts forward to strengthen the policy support of Small and micro enterprises social insurance;Strengthen the social insurance awareness of the government,enterprises and individuals;Improve the collection and payment system,improve the collection and payment efficiency of social insurance premiums,timely and effectively prevent the distortion of social insurance base,and ensure the safe operation of social insurance funds,so as to promote the continuous development of social insurance system.