Research On The Problem Of SMEs’social Insurance Burden

Under the condition of market economy, the development trend of enterprises determines the operational status of the national economy. In recent years, our nationgal economy as a whole is running in good condition, employment situation is generally stable, but still facing huge employment pressure. As the main channel of employment, the small and medium enterprises have aroused widespread concern in the government and the community. China’s SMEs encountered many problems in the development process in recent years, overweight of the taxes and fees cannot be ignored, the state introduced a number of policy measures to support the development of SMEs, most of which involving to reduce the social insurance payment burden is short-term. At the same time, along with the phenomenon of the aging population increased, the expansion of the Medicare spending and the unemployment problem highlighted, the pressure of the social insurance fund to pay is increased. It can be foreseen that under the existing social insurance payment mode, the enterprises, especially SMEs in social insurance payment burden will be even heavier. Under the conditions, whether the SMEs can stand so heavy social insurance burden or not? If they cannot afford, then how to solve the tremendous pressure on the payment of the social insurance funds, etc. All the problems will be discussed in this paper.This article is divided into five parts. The first chapter is the introduction, the first on the purpose and significance of topics, and then reviewed the relevant literature both at home and abroad, and on this foundation a study of innovation takes in this article, the last of this paper, the research methods and structure are introduced. The second chapter is the basic theoretical framework of this paper, including enterprise social insurance burden correlation theories and the present situation of enterprise social security payment’s in our country, foreshadows for the later elaboration. The third chapter introduced the policy on SMEs of the burden of social insurance premiums, and the actual items and the level of enterprise social insurance premiums, as well as the comparison with level of the typical national related payment of overseas. The forth chapter, elaborated the current reason and the influence of the enterprise social insurance premiums burden overweight. The fifth chapter is the policy proposals to reduce the excessive enterprise social insurance payment burden, including a clear responsibility of the government to increase government expenditure on social insurance subsidies and other relevant policy.