Professor Zhang Qilin, deputy director of the Social Security Research Center of Wuhan University, published a paper entitled "Social Insurance Rate Adjustment: Policy Effects, Practical Problems and Optimization Suggestions" in the 5th issue of the CSSCI journal Tax Research in 2023.

【author】Zhang Qilin,Yu Xiaoming,Ti Shiming

【Published Journal】《税务研究》

【Journal level】CSSCI

【Publication Time】Issue 5,2023

【Abstract】The reduction of social insurance premiums is an important measure to stimulate the vitality of enterprises and promote the sustainable development of economy in China, which can not only promote the structural reform of the social insurance system from the macro level and ensure the smooth operation of the economy, but also effectively release the vitality of enterprises. In the context of promoting supply-side structural reform and promoting the high-quality development of the real economy, ensuring that enterprises can better participate in productive business activities plays a vital role in promoting stable employment, promoting scientific and technological innovation, and optimizing the allocation of market resources. Based on the lack of systematization and stability, accuracy and fairness in the current social insurance rate adjustment policy, it is necessary to carry out more refined reform and optimization of the social insurance rate reduction policy, so as to realize the fairness and stability of rate adjustment with flexible and systematic design.

【Keywords】social insurance premiums; Rates; tax and fee reductions; small and micro enterprises; Tax fairness

【Funds】The phased research results of the major project of the Key Research Base of Humanities and Social Sciences of the Ministry of Education, "Research on the Theoretical Construction and Realization Path of the Third Distribution under the Goal of Common Prosperity" (Project No.: 22JJD630016).