重大变革 社保将收税务部门征收

中央印发的《深化党和国家机构改革方案》,并发出通知提到:将各项社会保险费交由税务部门统一征收:为降低征纳成本,理顺职责关系,提高征管效率,为纳税人提供更加优质高效便利服务,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、失业保险费等各项社会保险费交由税务部门统一征收

解读一下这一条的内容:

一、税收

税收包括:1、增值税;2、消费税;3、企业所得税;4、个人所得税;5、资源税;6、城市维护建设税;7、房产税;8、印花税;9、城镇土地使用税;10、土地增值税;11、车船使用税;12、船舶吨税;13、车辆购置税;14、关税;15、耕地占用税;16、契税;17、烟叶税;18、环保税

二、非税收入

根据《政府非税收入管理办法》,非税收收入包括以下:1、行政事业性收费收入;2、政府性基金收入;3、罚没收入;4、国有资源(资产)有偿使用收入;5、国有资本收益;6、彩票公益金收入;7、特许经营收入;8、中央银行收入;9、以政府名义接受的捐赠收入;10、主管部门集中收入;11、政府收入的利息收入;12、其他非税收入。

三、明确社保(五险)由税务部门征收,公积金暂未明确

以前五险是税务部门代收,现在由税务部门征收,已经从代收变成本职工作,对那些最低额度上社保、不给职工上社保的行为进行了最强约束。

四、执行时间

方案还提出要求:坚持蹄疾步稳、紧凑有序推进改革,中央和国家机关机构改革要在2018年年底前落实到位。省级党政机构改革方案要在2018年9月底前报党中央审批,在2018年年底前机构调整基本到位。省以下党政机构改革,由省级党委统一领导,在2018年年底前报党中央备案。所有地方机构改革任务在2019年3月底前基本完成。按此来分析,一般区县级的国地税合并方案肯定会在9月前出台。

五、带来的影响

(一)对企业

首先如此由税控系统进行征收,会更加方便快捷,提高了效率;社保真正与收入挂勾,以前按最低基数缴纳社保的情况将不复存在,因为税务可以掌握企业全盘数据,与税收同一口径,企一造假难度加大,更加精细透明。而且在社保领域存在严重失信的责任务,坐飞机高铁等交通工具会受到限制,总体来说企业的负担会变重。

(二)对个人

员工收入或会降低,养老金亏空已不是一天两天的事情了,最好的解决办法就是把该收的全收上来,说不定还需要把以前没有交齐的全补上来,这个得看具体执行细则。

(三)社保上下限

大家都知道,社保有上下限的说法,但每个地方执行的具体金额不一样,只要在上下限范围内,都需要按实际收入来缴纳社保。如果你超上限了,或低限下限,就没有什么改变,还是取上限或下限,如果你本身就是按比例上缴,也不会有什么变化。

原创文章,转载请注明: 转载自飞月秀

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