The Research On The Influence Of Social Premium Burden On The Financial Results Of Q Enterprise Under The New Payment Mode

The social security system is an important part of the Socialist market economy.To regulate the social insurance system and ease the pressure of aging on social insurance funds,July 20,2018,the General Office of the Communist Party of China and the State Council General Office issued a reform plan for the tax collection and administration system of State Taxation: starting from January 1,2019,all social insurance premiums will be collected uniformly by the tax authorities,opened a new mode of social insurance premium payment enterprises.The new payment mode of social insurance premium has the attribute of compulsory collection,which increases the cost of employment,weakens the profitability of the enterprise,aggravates the predicament of the enterprise's survival and development,and is repelled by the enterprise.In order to reveal the impact of the new social insurance premium payment model on the financial results of enterprises,this paper selects q enterprises in the express industry as a case study,through analyzing their financial situation,analyzes q enterprises after the change of social insurance premium payment model,the impact of social insurance premium on financial results of enterprises,and put forward relevant recommendations,in order to ease the policy dilemma faced by enterprises.First of all,the relevant literature,concepts and theory of combing to determine the research objectives,content and technical routes.Secondly,according to the practice of q enterprises,this paper establishes the analysis framework of social insurance premium burden rate,cost and net profit,and analyzes the influence of different payment modes of social insurance premium on the financial results of enterprises by using relevant financial data.The results show that the social insurance premium rate under the new payment pattern will increase the social insurance premium burden and enterprise cost,and reduce the enterprise net profit,employment scale and salary.Finally,in order to reduce the impact of social insurance premium policy changes on the financial results of enterprises,this paper puts forward some countermeasures and suggestions,such as optimizing the employment mode of enterprises,adjusting the product cost by using activity-based costing,strengthening the internal reform and promoting the transformation and upgrading of enterprises.