社保入税后中小型民营企业用工成本降低措施研究-以珠海市为例

北京理工大学珠海学院2020届本科生半业论文AbstractScientific and effective collection and management of social insurance premium canpromote the sustainable development of social insurance fund,and the sustainabledevelopment of social insurance fund is the key link to perfect and perfect the social insurancesystem.In 2018,the CPC Central Committee issued the "National Tax Collection andManagement System Reform Plan "which clearly stipulated that the tax authorities unifiedcollection of social insurance premiums.At the same time,with the implementation of the"three phases of gold tax"project,tax collection and management in China is more scientificand perfect.Therefore,after the social security income tax,the tax department for theenterprise social insurance fee collection and management more strict,the enterprise missed,underpaid,does not pay the social insurance premium will become the history,this has notbeen to the past Companies that pay social-security fees in compliance pose acost-of-employment challenge.This paper takes the small and medium-sized private enterprises in Zhuhai as theresearch object,through the questionnaire to understand the current situation of theemployment cost of the enterprises after the social security income tax,and to understand theproblems faced by the managers in the employment cost and management by the way ofinterviews.This paper summarizes the impact of social security tax on small andmedium-sized private enterprises,and finally puts forward some countermeasures andsuggestions for small and medium-sized private enterprises to reduce the cost of employment.Reference recommendations.Keywords:social security tax;small and medium-sized private enterprises;employmentcosts:measures to reduce.Ⅲ