China: 如何认识和应对社保入税?——社保入税的相关法律问题分析

Last Updated: 26 April 2019
Article by DeHeng Law Offices
Most Read Contributor in China, July 2019

社保入税,影响到每个企业和个人,对于企业用工成本影响尤为显著。随着2018年以来社保入税逐步推进,"社保入税"已成为炙手可热的网络热词,引发了广泛的讨论和关注。企业有必要提前了解相关法律、法规、规章和规范性文件规定,以便提前规划,妥善应对。本文就社保入税的背景,带来的影响及企业应对进行分析。

一、社保入税的背景

社保入税,是指全国范围内的社会保险费都统一由税务机关来征缴。社会保险费,包括基本养老保险费、基本医疗保险费、失业保险费、生育保险费和工伤保险费五项。

《社会保险费征缴暂行条例》(国务院令第259号)第六条规定:"社会保险费的征收机构由省、自治区、直辖市人民政府规定,可以由税务机关征收,也可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构征收。"因此,目前全国范围内的社会保险费的征缴,有由社会保险费经办机构负责的,也有由税务机关负责的。

2018年3月中共中央印发《深化党和国家机构改革方案》,将省级和省级以下国税地税机构合并,具体承担所辖区域内各项税收、非税收入征管等职责。为提高社会保险资金征管效率,将基本养老保险费、基本医疗保险费、失业保险费等五项社会保险费交由税务部门统一征收。

2018年7月20日,中共中央办公厅、国务院办公厅印发《国税地税征管体制改革方案》,明确从2019年1月1日起,将基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费五项社会保险费交由税务部门统一征收。

消息传出后,社保入税立即引发密集讨论。部分地区一次性追缴欠费企业十几年甚至二十年社会保险费,并加收巨额滞纳金的案件在网络上迅速传播。社保入税是否会大幅增加企业的用工成本成为舆论焦点。

网络舆情引发高层关注,2018年9月18日,国务院总理李克强主持召开国务院常务会议,要求确保社保费现有征收政策稳定,严禁自行对企业历史欠费进行集中清缴,并要求抓紧研究提出降低社保费率方案,与征收体制改革同步实施。

随后,人力资源社会保障部、财政部、国家税务总局、国家医疗保障局四部门的负责人在答记者问时表示,将抓紧研究提出适当降低社保费率、确保总体上不增加企业负担的政策措施。2018年9月21日《人力资源社会保障部办公厅关于贯彻落实国务院常务会议精神切实做好稳定社保费征收工作的紧急通知》(人社厅函〔2018〕246号)明确:严格执行现行各项社保费征收政策;严禁自行组织对企业历史欠费进行集中清缴。

高层的回应一定程度上缓解了市场的焦虑,但究竟如何降低社会保险费率,至今仍无明确的答案。2018年年底,互联网上流传的国家税务总局于2018年12月21日制发的税总发〔2018〕192号文件,明确企业职工基本养老保险和企业职工其他险种缴费,原则上暂按现行征收体制继续征收。

国家税务总局湖北省税务局和湖北省财政厅于2018年12月24日联合发布《关于机关事业单位和城乡居民养老保险费交由税务部门征收的公告》(2018年第13号),要求自2019年1月1日起,湖北省范围内机关事业单位工作人员养老保险费和城乡居民基本养老保险费交由税务部门征收。未提及企业养老保险费的征收。

国家税务总局山西省税务局于2018年12月24日发布《关于征收机关事业单位和城乡居民社会保险费的公告》(山西省税务局公告2018年第21号),要求自2019年1月1日起,山西省范围内机关事业单位社会保险费和城乡居民基本养老保险、城乡居民基本医疗保险交由税务部门征收。也未提及企业养老保险费、医疗保险费的征收。

国家税务总局厦门市税务局于2019年1月7日发布《关于继续执行社保费减负政策的通知》,2019年继续执行市政府社保费相关减负政策,现有社保费征缴政策保持不变。对养老保险、医疗保险、失业保险和工伤保险分别降低相应的缴费比例,并调整了养老保险缴费基数下限。

从以上国家和地方制定的法规和规范性文件可以看出,企业的社保入税虽然被缓行,但分步推进仍是大势所趋。

二、社保入税带来的变化

1.社会保险费征管方式

我国《社会保险费申报缴纳管理规定》(人力资源和社会保障部令第20号)规定,用人单位应当按月在规定期限内到当地社会保险经办机构办理缴费申报,包括用人单位的缴费险种、缴费基数、费率、缴费数额等。在一个缴费年度内,用人单位初次申报后,其余月份可以只申报变动事项;无变动的,可以不申报。职工个人应缴纳的社会保险费由用人单位代为申报。用人单位申报社会保险费缴费基数和费率等,经社会保险费经办机构核准后,定期向社会保险费经办机构缴纳社会保险费费。社会保险费经办机构根据单位申报的社会保险费数额,对社会保险费进行征收管理。社会保险经办机构在开展社会保险稽核工作过程中,发现用人单位未如实申报造成漏缴、少缴社会保险费的,由社会保险费征收机构责令限期缴纳或者补足,并自欠缴之日起,按日加收万分之五的滞纳金;逾期仍不缴纳的,由有关行政部门处欠缴数额一倍以上三倍以下的罚款。

社保入税后,由税务机关征管社会保险费。根据税务机关的税收和非税收入征管模式,税务机关不会对用人单位申报的缴费基数进行事前和事中的核查,但会在事后对用人单位申报缴纳社会保险费的情况进行风险识别比对、评估、约谈,甚至稽查。

2.社会保险费缴费基数的规范化

以社会保险费中费率最高的基本养老保险费为例,我国《社会保险法》(主席令第35号)第12条规定:"用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费,记入基本养老保险统筹基金。职工应当按照国家规定的本人工资的比例缴纳基本养老保险费,记入个人账户。"北京市《基本养老保险规定》(北京市人民政府令第183号)中进一步明确了缴费基数,具体如下表:

北京市养老保险缴费基数

 类别

                   缴费工资基数

用人单位

全部城镇职工缴费工资基数之和

职工个人

一般情况

本人上一年度月平均工资

特殊情况

缴费工资基数低于本市上一年度职工月平均工资60%的,以本市上一年度职工月平均工资的60%作为缴费工资基数

缴费工资基数超过本市上一年度职工月平均工资300%的,超过部分不计入缴费工资基数,不作为计发基本养老金的基数

新参加工作或失业后再就业的人员,转业、复员、退伍军人,由机关或其他企、事业单位调(转)入企业的人员,缴纳基本养老保险费时,以进入本企业工作第一个月的工资作为当年各月缴费工资基数。从第二年起,以本人上一年在本企业实发工资的月平均工资作为缴费工资基数

个体工商户和灵活就业人员[1]

本市上一年职工月平均工资作为缴费基数。特殊情况可以本市上一年职工月平均工资的60%作为缴费基数

(注:个体工商户和灵活就业人员按照20%的比例缴纳基本养老保险,其中8%计入个人账户)

有关职工工资总额的计算口径,《劳动和社会保障部社会保险事业管理中心关于规范社会保险缴费基数有关问题的通知》(劳社险中心函〔2006〕60号)中规定:凡是国家统计局有关文件没有明确规定不作为工资收入统计的项目,均应作为社会保险缴费基数。因此社会保险费缴费基数应当以工资总额为基数。国家统计局《关于工资总额组成的规定》(国家统计局令第1号)第四条规定,工资总额由计时工资、计件工资、奖金、加班加点工资、特殊情况下支付的工资、津贴和补贴等组成。

因此,凡构成工资的收入都属于社会保险费的缴费基数,用人单位根据工资总额缴纳社会保险费费用,职工个人根据本人上年度月平均工资缴纳社会保险费费用。社保入税后,税务机关同时行使征管税收和社会保险费的权力。由于社会保险费缴费基数和用人单位申报企业所得税时的工资总额、申报代扣代缴个人所得税时的应纳税所得额存在关联性,税务机关可以调用系统数据进行比对,易于发现单位社会保险费申报异常,并可因此采用成熟的核查手段予以核查。税务机关拥有丰富和成熟的税收和非税收入的征收管理制度、手段、人员和实践经验,相对于社会保险经办机构来说,能够大幅提升规范执法的能力。

我国个人所得税制改革后实行综合征收与分类征收相结合的征收方式,工资薪金与劳务报酬、稿酬和特许权使用费合并计入综合所得,年度应纳税所得额为综合所得额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额。单位社会保险费缴费基数是职工工资总额,个人社会保险费缴纳基数是本人上一年度月平均工资。为清晰呈现社会保险费缴纳基数与个人所得税综合所得应纳税所得额的差异,列表如下:

社保缴费基数与个人所得税综合所得应纳税所得额的差异

 社会保险费缴费基数

   个人所得税综合所得应纳税所得额

计算依据

工资、薪金

工资、薪金,劳务报酬,稿酬,特许权使用费

人员范围

建立劳动关系的职工

从企业取得个人劳动报酬的所有人员,包括建立劳动关系的职工和无劳动关系的临时用工人员

申报方式

每年申报上年的月平均工资

每月申报上月的收入

申报金额

上年度月平均工资

上月单位发放数额

申报范围

用人单位全部工资总额

每一个纳税人明细申报

年度汇算情况

不需要汇算清缴

可能需要年度汇算清缴

工资数额产生影响时间

下一年度社会保险费缴费基数

下一个月的申报的收入数额及年度汇算清缴总收入额

由上表可知,社会保险费缴费基数与个人所得税的应纳税所得额确实具有较强的关联性,但并非完全一致。

此外,根据《劳动和社会保障部社会保险事业管理中心关于规范社会保险缴费基数有关问题的通知》(劳社险中心函〔2006〕60号)第四条,对于部分项目,根据国家统计局的规定不计入工资总额,在计算缴费基数时应予剔除,例如职工保险福利费用、劳动保护费用、出差补助、误餐补助、解除合同的经济补偿金等。

三、企业应对社保入税的措施

社保入税是社会保险费由税务部门征收,不再由社会保险机构征管。对于社会保险费规范化缴纳的单位来说,社保入税只是征管部门的变化,对其没有实质影响。但是,部分企业为了节省用工成本,不按照职工上年度的实际月平均工资申报社会保险费缴费基数。对于这些未能规范履行社会保险费缴纳义务的企业来说,社保入税带来的违法风险和用工成本风险的确不容小觑。因此,相关企业应积极了解相关规定,提前规划和应对。

社会保险费的缴费数额与职工工资数额、职工人数、社会保险费率三个因素相关。因此,企业降低社会保险费数额,进而控制用工成本,只能从这三个因素入手。

1.降低工资数额

降低工资数额可以通过优化薪酬结构、引入多元劳动报酬等方式来解决。例如,《劳动和社会保障部关于规范社会保险缴费基数有关问题的通知》(劳社险中心函〔2006〕60号)规定了17种不计入工资总额的项目,企业可以合理优化薪酬结构,加大对不计入缴费基数项目的运用。还可以考虑关联企业共同用工、股权激励等新型用工回报方式。

2.减少职工人数

企业用工成本不断增高,用人单位一定要适时优化用工效率,转变用人观念。根据职工及岗位情况,适度控制用工数量,提高用工效率,提高高素质人才的聘用比例(聘用一位高薪人才,可能比聘用两位低薪人员的社会保险费缴费基数低)。根据我国 《劳动法》第72条的规定,"用人单位和劳动者必须依法参加社会保险,缴纳社会保险费。"《社会保险法》第4条的规定,"中华人民共和国境内的用人单位和个人依法缴纳社会保险费"。即企业对建立劳动关系的职工需要缴纳社会保险费,对于与企业未建立劳动关系的职工则无需缴纳社会保险费。因此,企业可在一定范围内加大对未建立劳动关系职工的用工数量。对于辅助性或者替代性的工作岗位上使用劳务派遣,非核心业务可由兼职人员完成,聘用离退休人员完成相关的工作,以及劳务外包。随着机械化进程的加快,可以提高自动化的使用比例,降低人工使用比率。对于可外购可生产的半成品可以综合考虑成本后应用。

3.降低社会保险费费率

目前我国社会保险费政策未实现全国统一,不同地区针对社会保险费的缴费比例政策存在较大差异。有些地区社会保险费缴费比例较高,比如北京、上海、苏州等地,而深圳、宁波等地的社会保险费缴费比例相对较低。用人单位可统筹比较,合理利用不同地区地区社会保险费政策的差异,降低用工成本。

社保入税对企业影响重大,企业一定要合法合规积极应对。2018年10月,人社部发布《社会保险领域严重失信"黑名单"管理暂行办法(征求意见稿)》并向社会公开征求意见,明确制定社会保险领域严重失信"黑名单"制度,对纳入黑名单的单位和个人,实施跨地区、跨部门、跨领域失信联合惩戒。社会保险费失信黑名单的推出,将对企业经营产生深远影响。

结语

我国面临人口老龄化,随着老年人口的增多和年轻人口的减少,社会保险费支出压力不断增大,社会保险费率降低空间有限,如何平衡社会保险费收支是社会保险费管理机关乃至国家必须要考虑的问题。社会保险费规范化管理能够实现社会保险费收入稳定,保障支出,确保社会保险待遇。但当前国际经济形势复杂,我国面临经济下行压力,减轻企业负担,增强企业活力,保障企业健康发展是促进经济发展的路径。作为企业,应当提前做好社会保险费的规划,在合法合规运营基础上合理控制企业成本,赢得发展和壮大的条件。必要时,企业可寻求业内人士的专业帮助。

注释

[1]包括个人合伙企业和个人独资企业的个人业主

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Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions