Dilemmas And Countermeasures To Postpone The Payment Of The Social Insurance Premium For Small And Medium-sized Enterprises During Post-Epidemic Era In Sanya City

Social insurance contribution is an important source for supplementing the social insurance fund,while the fund revenue influences the operation of social security functions and meanwhile determines whether the social security system can run in a sustainable and healthy way.In China,the social insurance contribution system requires the financing bodies of social insurance premium should be composed of three parties of governments,enterprises and individuals,and the corporate social insurance contributions have a larger influence on the revenue of social insurance fund.Under the heavy impact of pandemic,the development of Chinese small and medium-sized enterprises has been restricted severely,leading to the decline of their market competitiveness and their inability to maintain the production and operation or undertake the social insurance premiums that enterprises are responsible for.There is no doubt that it is pressing to support and help various small and medium-sized enterprises to resume operation.In order to ensure stable economic and social development and help small and medium-sized enterprises to actively respond to the survival risk and operation challenge arising from the pandemic,a series of policies has been introduced to bail out enterprises in China.Therein,the issue of “Notice Of The Ministry Of Finance Of The Ministry Of Human Resources And Social Security On Continuing To Reduce The Rate Of Social Insurance By Stages” has provided strong policy support for the resumption of work and production of small and medium-sized enterprises and the guarantee of people’s livelihood.In this context,it is a beneficial academic attempt to study and analyze the implementation of social insurance premium deferral policy for small and medium-sized enterprises and its efficiency,and explore the continuation value of the policy.Through sorting out and drawing on foreign and domestic social insurance-related theories and conducting empirical research,it is found that small and medium-sized enterprises undertake a greater social insurance contribution pressure,and the relevant policies of social insurance contribution are closely correlated with a variety of corporate development behaviors.Under the impact of COVID-19,many small and medium-sized enterprises are facing a difficult circumstance,and the research results and practice summarization associated with corporate social insurance contribution have provided a train of thought and direction for this study;thus,social insurance contribution is selected as the entry point to study how to alleviate the operation pressure facing the small and medium-sized enterprises in the post-epidemic era.Corporate social responsibility theory,government intervention theory and ERG motivation theory are taken as the research perspective and field survey is carried out by way of semi-structured interview to conduct research on the implementation of social insurance premium deferral policy for small and medium-sized enterprises.Research results show that there are four dilemmas in the process of policy implementation due to insufficient government intervention,inadequate incentive function and lack of corporate social responsibility drive,which are “low policy accuracy and limited assistance”,“poor policy implementation effect and difficult collection of deferred contribution”,“cancellation of insurance by some employees”,and“enterprises’ incapability or escape of paying social insurance premium”,respectively.Therefore,the internal and external drive of corporate social responsibility is further proposed as the solving path and the three financing bodies are taken as the starting point to explore coping strategies,i.e.improving the policy content and realizing the continuity of policy implementation;enhancing the government’s service ability in fighting against pandemic and helping enterprises;reinforcing the employees’ occupational stability and endogenous power of participating in social insurance;and adopting multiple measures to boost the development of enterprises.