Study On The Policy Of Reducing The Burden Of Social Premiums In Enterprises

At present,China's economy is facing downward pressure,international competition is becoming increasingly fierce,and high costs have become an important factor restricting the development of domestic enterprises.Among them,the excessive burden of social security contributions is an important reason for the sustained expansion of labor costs of enterprises.Lightening the social security burden of enterprises has become an urgent problem to be solved at present.This year's work report of the two sessions of the people's Republic of China and the people's Congress indicated the need to implement greater tax cuts and cuts in fees,cut the proportion of contributions of old-age insurance units to 16%,and continue to implement a phased policy of reducing the rate of unemployment and industrial injury insurance.This provides a great impetus for the reduction of the social premium burden of enterprises.Then,stick to the strong stimulation of "flood flooding" style,and keep it.Under the guidance of the spirit of continuity and stability of macro-policy,how to lighten the burden of enterprises effectively,and how much space is there to realize them in the future? In order to probe into this problem,this paper takes the main social insurance company as the research object,and analyzes the practical significance of reducing the social security burden on the basis of a comprehensive understanding of its social security burden.Then,focusing on the historical and practical reasons leading to the heavy social security burden,this paper discusses the feasibility of reducing the social security burden for enterprises,and estimates the space for the reduction of enterprise social security rate through data calculation and empirical research.On this basis,the social security burden reduction is still an important direction of tax cuts and fees reduction,and it needs to be further increased in the future.This paper is divided into six chapters: the first chapter is the introduction,which clarifies the background and significance of the topic selection,combs and summarizes the relevant literature,and introduces the main contents,research methods and overall framework of this paper;The second chapter introduces the social insurance contribution system of our country.The third chapter compares the change of social security burden in China,and then discusses the necessity and feasibility of reducing the burden of social security in Chinese enterprises from the international perspective.The fourth chapter is based on the background of supply-side reform,and expounds the necessity of reducing the social security burden to the perfection of the socialsecurity system and the main body of the enterprise in our country;the fifth chapter is from my point of view.The ability of national finance to repay the conversion cost and the balance of social security fund discussed the feasibility of reducing the burden of social security in enterprises at present,and combined with the relevant research results and data,it can effectively lighten the burden on enterprises.On the premise of maintaining the stable operation of the social security fund,the paper analyzes the space of the reduction of the social security rate of the enterprises in our country;In the sixth chapter,according to the results of theoretical analysis and empirical calculation,countermeasures and suggestions are put forward to reduce the social security rate,perfect the social security system and reduce the burden of social security.The innovation of this paper mainly lies in the innovation of research methods.Most of the existing studies explain the level of social security burden or analyze the appropriateness of social security rate from a single perspective by simply comparing the rates of various countries.This paper introduces the index of "cost-bearing ratio".At the same time,from the macro-micro perspective and horizontal and vertical comparison,this paper makes a comprehensive analysis of the social security burden of enterprises,and uses the method of investigation and research to investigate the impact of the new social security policy on the spot.In the calculation of social security costs space established a number of equilibrium relations to calculate,compromise and determine.The deficiency of this article lies in the in-depth discussion of the professional inadequacy of the social security system and the lack of representative social insurance.The development model carries on the case study,makes the more detailed analysis to the typical province and city,therefore in the research pertinence is slightly insufficient.