社保费征收事权归属、信息共享与响应效率

社保费征收事权归属、信息共享与响应效率

Social Security Levies Collection Authority Ownership, Information Sharing, and Response Efficiency

《财经研究》2023年49卷第5期 页码：94 - 108 online：2023年5月3日

作者

中：吕炜1 , 任星宇2 , 王伟同1

英：Lyu Wei1, Ren Xingyu2, Wang Weitong1

作者单位：1. 东北财经大学 经济学院, 辽宁 大连 116025; 2. 东北财经大学 经济与社会发展研究院, 辽宁 大连 116025

摘要及关键词

摘要：在社会保险费征收事权全面划归税务部门负责的大背景下，税务部门对社保法规的响应效率是一个值得关注的问题。响应效率不足将会直接影响征管水平的提升，使其偏离预期中的最佳水平。文章基于《社会保险法》的出台，利用2007—2013年全国税收调查数据，比较了社保全责模式与税务代征模式响应效率的差异。文章研究发现，社保全责模式对《社会保险法》的响应效率显著优于税务代征模式，社保部门响应效率的提升主要表现在私营企业、非劳动密集型企业，反映了法律的扩围效应。进一步研究发现，社保部门与税务部门的信息化交流，可以有效弥补税务代征模式的响应效率。文章的研究表明，在税务部门负责社会保险征收事权的背景下，应提升税务部门在征收事权上的主体责任，加强社保部门与税务部门间信息化交流水平的建设，文章的研究也为推进社保费征收事权划转改革提供一定的决策参考。

关键词：社会保险费；征收模式；征管信息共享

Summary: Under the background that the power to collect social security levies is fully assigned to the tax department, since the tax department does not have a strong awareness of the main responsibility for fulfilling social security laws, the efficiency of the tax department in responding to social security laws and regulations is a matter of concern. The lack of response efficiency will directly affect the improvement of the collection and management level, making it deviate from the expected optimal level. Based on the introduction of the Social Insurance Law, using the national tax survey data from 2007 to 2013 and the DID method, this paper compares the difference between the response efficiency of the social security full responsibility model and the tax agency model. The study finds that the response efficiency of the social security full responsibility model to the Social Insurance Law is significantly better than the tax agency model. The improvement of the response efficiency of the social security department is mainly reflected in private enterprises and non-labor-intensive enterprises, reflecting the expansion effect of the law. Further research finds that the information exchange between the social security department and the tax department can effectively compensate for the response efficiency of the tax agency model. The results show that, under the background that the tax department is responsible for the social insurance collection authority, improving the main responsibility of the tax department in collection authority, improving the function performance efficiency of the tax department by doing a good job of corresponding incentives and constraints, and strengthening the construction of information exchange between the social security department and the tax department, will help to break the institutional barriers that restrict the development of social security undertakings. The contributions of this paper are mainly as follows: First, from the perspective of collection and management departments, it examines the differential response efficiency of different social security levies collection models with the central unified regulations. Second, by analyzing the institutional barriers that restrict the response efficiency of the tax agency model, it deeply examines the important role of information sharing in cross-department collaboration, and provides policy guidance for effectively alleviating the loss of synergy efficiency in cross-department collaboration. Third, it helps the government to better promote the reform of transferring the responsibility of social security levies to the tax department.

Key words:social security levies; collection mode; collection and management information sharing

其他信息

DOI：10.16538/j.cnki.jfe.20230221.401

收稿日期：2022-09-15

基金项目：国家自然科学基金重点项目（72133301，71833302）；国家自然科学基金面上项目（71973020）

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