社会保障研究
社會保障研究
사회보장연구
Social Security Studies
2009年
2期
68~71
,共null页
社会保险 核定与执法 悖论
社會保險 覈定與執法 悖論
사회보험 핵정여집법 패론
从目前政策执行情况看，社会保险核定制度（以下称“核定”）是社保费征缴过程中的一个重要程序，也是征收机关征收社保费的重要依据。但是，对核定实践进行反思，我们发现，该制度越来越暴露出许多自身难以解决的问题和难以克服的矛盾，即核定与执法悖论。核定的实质是一种规制，其目的是为了制约参保者的缴费行为，然而这一规制程序反加大了执法难度和执法风险，给征收机关的执法检查工作带来被动。针对该核定制度在征收工作中存在的问题，可考虑统一征管体制、简化办费程序、创新征缴管理流程和制度等。
從目前政策執行情況看，社會保險覈定製度（以下稱“覈定”）是社保費徵繳過程中的一箇重要程序，也是徵收機關徵收社保費的重要依據。但是，對覈定實踐進行反思，我們髮現，該製度越來越暴露齣許多自身難以解決的問題和難以剋服的矛盾，即覈定與執法悖論。覈定的實質是一種規製，其目的是為瞭製約參保者的繳費行為，然而這一規製程序反加大瞭執法難度和執法風險，給徵收機關的執法檢查工作帶來被動。針對該覈定製度在徵收工作中存在的問題，可攷慮統一徵管體製、簡化辦費程序、創新徵繳管理流程和製度等。
종목전정책집행정황간，사회보험핵정제도（이하칭“핵정”）시사보비정격과정중적일개중요정서，야시정수궤관정수사보비적중요의거。단시，대핵정실천진행반사，아문발현，해제도월래월폭로출허다자신난이해결적문제화난이극복적모순，즉핵정여집법패론。핵정적실질시일충규제，기목적시위료제약삼보자적격비행위，연이저일규제정서반가대료집법난도화집법풍험，급정수궤관적집법검사공작대래피동。침대해핵정제도재정수공작중존재적문제，가고필통일정관체제、간화판비정서、창신정격관리류정화제도등。
Judging from the current implementation of the policy, approved by the social security system （ hereinafter referred to as ＂approved＂ ） is a collection of social security costs in the process of an important process, but also the social security collection agencies charge fees based on the important. However, the practice approved by the reflection, we found that the system has exposed more and more difficult to resolve its many problems and contradictions are difficult to overcome, that is, law enforcement and approved by the paradox. Approved the substance of a regulatory system, with the aim of restricting the insured to pay, however, the anti - regulation program has increased the difficulty of law enforcement and law enforcement risks to the charge of the inspection of law enforcement agencies work passive. Through analysis of the system approved in charge of the work of existing problems, a unified collection and management system, simplification of procedures for running costs, and innovative collection management processes and systems, such as suggestions.
