The dust of individual income tax reform is settled, and the unified collection of social security fees has become another focus of public concern. Recently, the state began to collect social security. For some private enterprises, if they make up their employees' social security for 10 years, they will face great crisis and challenge. Recently, an enterprise in Jiangsu was ordered to make up about 2 million yuan of social security premium for ten years. The collection of social security is becoming increasingly strict, and the loopholes in violation of regulations will be further filled. At the same time, with the gradual reform of national and local taxes, the unified collection of social security fees by tax authorities has enhanced the ability of central financial adjustment. However, as the mechanism becomes more and more standardized, enterprises are still worried about the burden of taxes and fees. In the future, reducing taxes and fees will still be the key action to solve the contradiction.
Catch up the loopholes of underpayment and underpayment
On September 3, an administrative ruling published by the official document website attracted attention. The administrative ruling from the people's Court of Xinbei District, Changzhou City, Jiangsu Province shows that the social insurance premiums owed by Changzhou Yuhua Glass Co., Ltd. from December 2007 to November 2017 totaled 2.01 million yuan, and the fifth Taxation Branch of Changzhou Local Taxation Bureau of Jiangsu Province made a decision on the collection of social insurance premiums and imposed social insurance premiums on Yuhua Glass Co., Ltd. After the tax collection decision comes into effect, the tax authority applies to the court for compulsory execution because the company has not fully fulfilled its obligation to pay.
The action of tax department to recover social security fee is not only in Jiangsu Province. Recently, Heilongjiang provincial taxation bureau and other relevant departments issued a document saying that from August 1, they would organize grass-roots units across the province to carry out special rectification actions on the collection and payment of basic endowment insurance premiums. They should focus on labor dispatching companies, property security companies, construction enterprises and enterprises with more seasonal employment, increase the intensity of inspection and punishment according to law, and crack down on the behaviors of non participation and non payment.
High rate leads to 'culprit'
When social security fees are collected to close the loophole of underpayment, a voice is heard, which will increase the labor cost of enterprises. In this regard, many experts said that the reform of the main body of social security collection and management has little impact on the enterprises that pay social security fees in full and on time, but those enterprises that pay "low" and "missed" social security fees need to pay a relatively large cost to reach the full standard.
Dong Dengxin, director of the Institute of Finance and securities of Wuhan University of science and technology, said in an interview with the media that the social security payment is directly related to the social welfare of employees and cannot be 'omitted' or reduced. Enterprises are responsible for paying the social security payment in full and on time.
In fact, the worry about the increase of labor cost comes from the current high social insurance rate in China. It is estimated that the total social security rate of Chinese enterprises is about 30%, which is not only higher than that of developing countries, but also higher than that of most developed countries.
In this regard, Dong Dengxin believes that the government should introduce more effective measures to reduce taxes and other administrative charges to hedge the rising cost of corporate social security fees after the reform of the collection system.
Zhang Bin, director of the Tax Research Office of the Financial Strategy Research Institute of the Chinese Academy of Social Sciences, told the Beijing Business Daily that according to the Interim Measures for the management of individual accounts of basic endowment insurance for employees, the average monthly salary of employees in the previous year is generally the base of individual payment wage. If the monthly average wage of the employee is lower than 60% of the average wage of the local employee, 60% of the monthly average wage of the local employee shall be paid; if the monthly average wage of the local employee is higher than 300%, 300% of the monthly average wage of the local employee shall be paid.
Reducing taxes and fees is a top priority
In the face of the pressure from the tax authorities and the high tax burden, further promoting tax reduction and fee reduction at the policy level is still the key action to solve the contradiction. In the atmosphere of advocating to optimize the business environment of enterprises, Zhang Bin analyzed that China may reduce the social security rate and reduce the burden for enterprises and individuals without reducing the pension standard.
'in recent years, our country has been consolidating the fee base. At present, many types of insurance have reached or nearly reached full coverage. On this basis, I understand that relevant departments are also considering the issue of continuing to reduce social security rates. 'said Yang Yansui, director of the center for employment and social security studies at Tsinghua University.
It is reported that China's social security rate has been gradually reduced. Since 2015, China has reduced the social security rate four times. The overall social security rate has been reduced from 41% to 37.25%, reducing the enterprise cost by about 315 billion yuan. This year, the Ministry of human resources and social security and the Ministry of Finance jointly issued the notice on continuing to reduce social insurance rates in stages, saying that they will continue to reduce social insurance rates in stages from May 1 this year. Among them, provinces (districts and cities) where the payment proportion of basic endowment insurance units for enterprise employees exceeds 19%, and provinces (districts and cities) where the payment proportion of units falls to 19%, and where the cumulative balance of funds can be paid for more than 9 months, 19% of the payment proportion of units can be phased implemented until April 30, 2019.
There are three ways to query social security:
1. Social security center query
If you are not clear about your social security account number, you can bring your ID card to the social insurance agency business processing hall of each district for inquiry.
2. Online query
Log in to the labor security network or social insurance business website of the city, click the "personal social security information query" window, enter my ID card and password (the password is your social security card number or ID card date of birth), and then you can query my insurance information.
3. Telephone consultation
Call "12333" for policy consultation and information inquiry.