Component 2: Workshop 第二部分研讨会 2.1.5 Social contribution collections: toward a unified system: policy recommendations 社保征缴统一：政策建议 ……………………………………. 梅恪行博士，国际社保专家 Dr. Mel Cousins, Social Protection Consultant 2018年10月12日，北京 Beijing, October 12, 2018

混合措施——部分省份以税务机关征收、部分省份以社保机构征收 社保征缴效果不理想，缴费基数不实；名义缴费率较高;制度尚未全覆盖等。 Current position 当前状况 Mixed approach – some provinces use tax administration, others social insurance agency Less than optimal outcomes in terms of SI collection, e.g. collection base not realistic; high nominal rate; less than full coverage, etc. 混合措施——部分省份以税务机关征收、部分省份以社保机构征收 社保征缴效果不理想，缴费基数不实；名义缴费率较高;制度尚未全覆盖等。

为增加社保缴费和经办，所有社保缴费改由税收部门征收 Recent decisions 最新决议 2018, the CPC Central Committee issued an Institutional Reform Plan To increase the efficiency of social insurance collection and administration, all social insurance premiums shall be levied by the tax department. Plan has been adopted by the National People's Congress. Tax department should be responsible for the collection of social insurance premiums at provincial level. 2018年中共中央发布了《机构改革方案》 为增加社保缴费和经办，所有社保缴费改由税收部门征收 全国人大通过了该《方案》 省级税收部门负责征收社保缴费

Challenge now to implement this decisions 决议执行所遇到的挑战 As we saw in the June workshop, several EU countries (e.g. UK, Netherlands) have moved from collection by social insurance agency to tax administrations These experiences can help to inform the Chinese situation As can best practice in other provinces 如在6月研讨会上所见，一些欧盟国家（英国、荷兰）已经将社保征缴从社保机构转到税收机构 这些经验有助于理解中国情况 同样也可以通过中国省份的最佳实践学习到经验

Integration of collection 征缴整合 Goal of integration should be to achieve the best possible revenue collection performance Commonality of core processes Efficient use of resources/efficiency savings Compliance cost reduction – reduce burden on employers/self-employed Better compliance – reduced evasion 征缴整合的目标应当是实现征缴效益最大化 核心步骤相通 有效利用资源/储蓄 降低遵缴成本——减少雇主/自雇人员负担 提高遵缴率——减少避缴情况

Integration – issues and risks 整合——问题与风险 Readiness of tax administration to implement Need for political leadership Implementation timetables Need for clear understanding by all key partners Legal harmonisation 税收机关须准备就绪 需要政治领导 执行时间表 执行的各关键方面清楚政策 法律法规协调

Integration – key recommendations 整合——关键建议 整合需要各层次的支持 政治/政府 立法 财政 人力 IT Integration needs to be supported at different levels Political/government Legislation Finance Human Resources IT

Integration – key recommendations 整合——关键建议 Need for cross government approach & political leadership at central & provincial level Clear plan with timelines - what needs to be done, who will do it & when Clear delineation of roles, both in transfer and in future, e.g. who will deal with decisions as to coverage, appeals, complaints 需要跨部门措施+中央政治领导+省级执行 具有明确时间表的计划——需要做什么、谁来做、什么时候做 转型期和未来角色分工明确，如谁负责覆盖面、召集、投诉等方面问题的决策

Integration – key recommendations 整合——关键建议 Performance standards for tax authority (and SI agency), e.g. deadlines for providing data, transferring money Adequate resourcing, both in human resources and IT resources While integration will lead to staff savings in the medium term, any reductions need to be clearly planned and reflect needs Strong project management & interagency coordination 税收机关（及社保机关）工作标准，如数据提供和转账截至日期 充足的资源筹措，包括人力和IT资源 征缴整合会在中期内节省人力，要认真计划任何减员措施并需反映实际需要 较大的项目管理+跨部门统筹

Integration – key recommendations 整合——关键建议 IT, electronic exchange of data/data matching, MIS, data mining, etc. Active policies to support compliance, e.g. call centres, Simplification of collection process, e.g. reducing and simplifying forms Risk-based enforcement (linked to IT analysis) IT、电子数据交换/数据匹配、管理信息系统、数据挖掘等 鼓励遵缴的积极政策，如呼叫中心 简化征缴程序，如减少表格或精简表格 加强力量应对风险（与IT分析结合）

Further reference 未来参考 ISSA Guidelines – Contribution collection and Compliance 《国际社保学会指南——征缴与遵缴》