低保、最低工资、社保缴费与个人所得税政策的衔接:以上海市为例
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摘要
根据我国现行法规,收入很低的劳动者可以享受低保。当他的收入增加以后,将失去低保资格并缴纳社会保险金。收入再有所增加后,他还缴纳个人所得税。在具体实施过程,低保、最低工资、社保缴费和个人所得税政策容易出现各项制度衔接不畅的问题,影响劳动者的工作积极性。本文认为有必要整合四项制度,加大制度激励力度,拉开待遇差距,让就业有大利可图。可以采取的手段有:降低社保缴费门槛,全面降低个税税率,拉大税率适用范围;四项政策应尽量统一以家庭为申报单位,保持政策的连续性;加大对低收入群体的补贴,将社会福利更多地转变成工作福利;加强四个政策主管部门在管理上的协调和信息共享。
In China,the low-income laborer can receive minimum living allowance.As his income increases,he will not be eligible for minimum living allowance,and begins to pay social security contribution.When his income exceeds the threshold of income tax,his income will be taxed.In practice,the coordination between the policy of minimum living allowance, minimum wage,social security contribution and personal income tax is very poor, so the policy gives passive impacts to the laborer.I suggest that the government integrates these four policies,stimulates the working incentives.In this paper,I give some ways to reform:reducing the threshold of social security contribution,cutting down the personal income tax rate;choose family as the contribution and benefit unit in four policies;giving more benefit to lower-income laborers;giving people working welfare instead of welfare; enhancing the coordination of four policy-making department and information sharing.
In China,the low-income laborer can receive minimum living allowance.As his income increases,he will not be eligible for minimum living allowance,and begins to pay social security contribution.When his income exceeds the threshold of income tax,his income will be taxed.In practice,the coordination between the policy of minimum living allowance, minimum wage,social security contribution and personal income tax is very poor, so the policy gives passive impacts to the laborer.I suggest that the government integrates these four policies,stimulates the working incentives.In this paper,I give some ways to reform:reducing the threshold of social security contribution,cutting down the personal income tax rate;choose family as the contribution and benefit unit in four policies;giving more benefit to lower-income laborers;giving people working welfare instead of welfare; enhancing the coordination of four policy-making department and information sharing.
引文
[1]朱青.应扩大个人所得税低税率的适用范围.中国税务报.2008-09-24
[2]国家税务总局办公厅.2007年度年所得12万元以上个人自行纳税申报工作概述.2008-04-24
[1]王一江.当前财政的三大问题.经济观察报.2007-07-24
[2]何文炯,蔡青,张畅玲.“职工平均工资”的困惑——兼论基本养老保险制度的完善.统计研究.2004,11
[1]苏海南.让统计外的1亿人涨工资.南风窗.2008,7
[2]北京市统计局网站,http://www.bjstats.gov.cn/tjzn/mcjs/200712/t20071219_101045.htm
[3]苏海南.我们为何感觉不到涨工资?南方周末.2007-12-18
[4]肖明.统计局将公布城镇工资新数据,私企首次纳入统计.21世纪经济报道.2008-04-10
[1]宁波市劳动和社会保障局.关于调整我市职工低标准养老保险最低缴费基数的通告.2007-09-28
[2][3]黄晨曦,王大奔,邱世昌,蔡敏.让就业有利可图——完善上海城市最低生活保障制度研究.市场与人口分析.2005,3
[1]王一江.退税减税的国际比较.经济观察报.2007-09-09
[1]姜秀珍.平均数是非评说.中国统计.2003,1
[2]李英辉.北京去年职工年均工资36 097元,证券行业超10万.京华时报.2007-03-27
[1]Liebman,Jeffrey B.(2001):The Optimal Design of the Earned Income Tax Credit,in Bruce D.Meyer and Douglas Holtz-Eakin,eds.,Making Work Pay:The Earned Income Tax Credit and its Impact on Americas Families. New York:Russell Sage Foundation Press,2001,pp.196-233.
[2]国家税务总局办公厅.2007年度年所得12万元以上个人自行纳税申报工作概述.2008-04-24
[1]王一江.当前财政的三大问题.经济观察报.2007-07-24
[2]何文炯,蔡青,张畅玲.“职工平均工资”的困惑——兼论基本养老保险制度的完善.统计研究.2004,11
[1]苏海南.让统计外的1亿人涨工资.南风窗.2008,7
[2]北京市统计局网站,http://www.bjstats.gov.cn/tjzn/mcjs/200712/t20071219_101045.htm
[3]苏海南.我们为何感觉不到涨工资?南方周末.2007-12-18
[4]肖明.统计局将公布城镇工资新数据,私企首次纳入统计.21世纪经济报道.2008-04-10
[1]宁波市劳动和社会保障局.关于调整我市职工低标准养老保险最低缴费基数的通告.2007-09-28
[2][3]黄晨曦,王大奔,邱世昌,蔡敏.让就业有利可图——完善上海城市最低生活保障制度研究.市场与人口分析.2005,3
[1]王一江.退税减税的国际比较.经济观察报.2007-09-09
[1]姜秀珍.平均数是非评说.中国统计.2003,1
[2]李英辉.北京去年职工年均工资36 097元,证券行业超10万.京华时报.2007-03-27
[1]Liebman,Jeffrey B.(2001):The Optimal Design of the Earned Income Tax Credit,in Bruce D.Meyer and Douglas Holtz-Eakin,eds.,Making Work Pay:The Earned Income Tax Credit and its Impact on Americas Families. New York:Russell Sage Foundation Press,2001,pp.196-233.
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