Study On The Implementation Of Social Security Levy Policy For Small And Medium-sized Enterprises In Hui’an County

With the continuous development of the market-oriented economy,small and medium-sized enterprises have grown rapidly,accounting for around 90% of all types of enterprises in China,and becoming not only an important part of China’s economy but also a vital part of the levy on social insurance charges.Guaranteeing employees from small and medium-sized enterprises to fully participate in and legally pay social insurance charges can not only affects the quality and effectiveness of this levy activity in China,but also has profound impacts on issues like arranging this levy reasonably,balancing social equity in China from long-term perspective and etc.Therefore,the task of expanding the coverage of social insurance participation among employees from small and medium-sized enterprises is urgent.It has become a foundational part of improving the social insurance system.It is not just an irreplaceable way to constantly boost the social insurance funding,but the guarantee to smoothly implement various social insurance policies.However,there are still many problems during the implementation of this levy policy,which leads to a bad turnout of the levy activities targeting at employees of small and medium-sized enterprises.Based on the practice of levy policy implementation in Huian’s small and medium-sized enterprises,this paper digs into the current situation of the levy on Huian’s social insurance charges,uncovering the existing problems and using Mike Laughlin’s mutual adaptation model to deeply analyse the root cause of the problems from three dimensions: the policy practitioners,the stakeholders,the internal and external environment.Referring to Huian’s effective practical experience in this area over the years,and taking lessons from the efficient and effective methods on this matter in other counties/cities,this paper puts forward the following suggestions to improve the levy policies targeting at employees of small and medium-sized enterprises in Huian County: Firstly,establishing and improving the policy system of levy on social insurance charges through fixing reasonable charging rate,checking and substantialising the cardinal numbers reported from targeting enterprises,and expanding the impacting scope of relevant preferential policy.Secondly,structuring a thorough daily-operating system to levy and manage through clarifying overlapped duties and functions among different departments,and informatization construction.Lastly,increasing the engagement of small and medium-sized enterprises via supporting these enterprises’ operations,enhancing the degree of related policies publicity,building a platform for credit reports and investigations,and setting up incentive mechanism.