The issuance of tax payment and social security transfer scheme will not increase the burden of enterprises.


The issuance of tax payment and social security transfer scheme will not increase the burden of enterprises.

Original Title: The Tax Department says that the social burden of enterprises will not increase.

The next five departments will jointly complete the formulation of supporting systems, the establishment of a reconciliation mechanism, the completion of data exchange and joint debugging and other work.

As an important part of deepening the reform of national and local tax collection and management system, the work of transferring social insurance premiums to the full responsibility of tax departments is being carried out in an orderly manner.

According to the relevant guidance issued by the General Office of the State Council at the end of July this year, the provincial people's governments shall assume the main responsibility for the transfer of the responsibility for the collection and management of social insurance premiums in their respective regions. According to the reporter of Finance and Economics, at present, the governments of Guangdong, Guangxi, Qingdao and other places have issued opinions on the transfer of social insurance premiums and non-tax revenue collection and management responsibilities, and the transfer plans of collection and management; 14 provincial and municipal governments, including Hainan, Tibet, Shaanxi and Dalian, have held meetings on the mobilization and deployment of social insurance premiums. Other provinces and cities are also pressing ahead with preparations.

"Generally speaking, before September, the focus of work will be at the central level. With the development of the overall work, the focus of work will gradually sink to the provinces, cities and counties from October to December." An expert close to the tax department said.

Social insurance premium includes basic endowment insurance premium, basic medical insurance premium, industrial injury insurance premium, unemployment insurance premium and maternity insurance premium.

At present, the inter-provincial imbalance of China's basic endowment insurance is serious. The seven provinces and municipalities with the largest accumulative balance of basic endowment insurance funds, such as Guangdong and Beijing, account for two-thirds of the national balance in 2017. However, seven provinces and municipalities, such as Liaoning and Heilongjiang, have already seen the situation that the fund can not be paid in the current period. The financial subsidy to the social security fund is increasing year by year With the increasing pressure and the acceleration of population aging in China, the long-term sustainability of social security is worrying.

Under such circumstances, it is imperative to transfer the responsibility of collecting and managing social insurance premiums to the tax departments with higher collection efficiency, to make the actual payment base, to raise the overall planning level, to gradually reduce the statutory rate, and to fairly burden the payment of enterprises. (see financial magazine): social security levy changes.

Zhang Bin, a researcher at the Chinese Academy of Social Sciences, said that in general, in areas where the tax authorities levy social security premiums, the fee base is solid year by year, the fee rate is steady with a drop, and the income increases steadily.

According to the data provided by the tax department of a city in Guangdong Province, in the 12 years after the unified collection of basic endowment insurance premium by the tax department in 2005, the premium rate of endowment insurance has been gradually reduced from 17% before the transfer to 13%, while the number of contributors has increased by 8.6%, the number of contributors has increased by 7.2%, and the base of per capita payment has increased by 7.2%. 14%, the annual growth rate of social security premiums is 17.8%, and the growth is relatively stable.

The responsible person in charge of the tax department said that the tax department would carry out the collection and management of social insurance premiums in a safe and orderly manner, start the calculation of social insurance premiums in time, properly handle the relationship between the collection and management efforts and the social affordability in light of the overall operation of the economy, and work with the relevant departments to optimize the collection and management and reduce taxes. Consideration should be given to ensuring overall social burden.

According to the established timetable, by December 10, 2018, the responsibility for the collection and management of social security premiums will be transferred from the social security agencies at all levels to the tax authorities; from January 1, 2019, all social security premiums will be levied by the tax authorities.

In the next step, tax, social security, medical insurance and other departments will mainly complete the formulation of supporting systems, the establishment of a reconciliation mechanism, the completion of data exchange and joint debugging and other work.

By December 10 this year, local taxation, finance, human resources, social security, medical security and other departments will jointly conduct joint testing and Simulation of the collection and management system, online reporting system and information sharing platform, so as to officially transfer it on January 1 next year and make all preparations.

Editor in chief: Wu Jinming


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