A Research On The Social Insurance Arrears And Evasion Problems

Social insurance is a social and economic system of compensation for the ones who lose the ability to work or have losses due to health reasons.It has the functions of promoting social and economic development. The running of the social insurance system depends on adequate social insurance fund. National social insurance system are faced with the problem of imbalances. The arrears and evasion of social insurance collection make the financial burden of the state become increasingly heavy. Therefore, it is necessary to resolve the arrears in the collection of social insurance evasion. This article is trying to demonstrate the relationship of the escapetion of social insurance and social insurance contribution level.I hope to provide a reference to promote the further improvement of the social insurance system to escape problems in the collection of social insurance.This article is divided into six parts, the main content and perspectives are as follows:Part Ⅰ:Introduced the realistic background and theoretical study, the direction and purpose of this research. The ideas and methods of the research.Part Ⅱ:Overview of social insurance arrears and evasion.Introduced the definitions, characteristics, mode of fund raising, the burden manne of social insurance. Define the connotation of social insurance and arrears in this article. Estimated the collection rate of China’s social insurance by statistical data.Part Ⅲ:Theoretical analysis of the relationship between the social insurance arrears,escape and the level of social insurance contributions. This section analysis that the social insurance contribution level rise will encourage enterprises and employees escape social insurance by the Institutional Economics, Game Theory and the Laffer curve.Part Ⅳ:Empirical analysis the relationship between the level of social insurance contributionsis and social insurance arrears and escape by Hungarian statistics.The front part introduce the reason and rationality to choose Hungary.Through empirical analysis, we come to the case that assuming other conditions remain unchanged, the higher the level of the fee-based social insurance rate, corporate evasion the arrears situation more serious.Part V:Comparative analysis of level between China and other countries in the world. Give full consideration to the geographic distribution,economic development level and cultural differences,we selected four European countries, five American States and eight Asian and Oceania countries or regions.Through the comparative analysis,we know that China’s social insurance contribution rate is highPart VI:China’s social insurance contributions horizontal positioning. The section attempts to estimates the affordability of social insurance contributions and the appropriate level of payment. Derived by measuring the appropriate level of corporate social insurance contribution rate is23%. Contrast to China’s current social insurance contribution rate, the burden is particularly heavy Therefore, the author suggest modest reduction in social insurance contribution levels.The innovation of this paper:In this paper, the authors focus on the social insurance contribution level. And through the combination of theory and empirical methods to verify the relationship between the social insurance evasion and social insurance payment level. On this basis, through the comparison of pay level with countries and the estimation of appropriate payment level, draw recommendations of payment level.