|
主讲人 |
封进 |
简介 |
<p><font face="宋体"><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">扩大社会保险覆盖面和提高征缴率是增加社会保险收入的重要渠道，本文从微观企业角度考察了社保征收机构变更对企业缴费行为的影响。</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">1999</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年《社会保险费征缴暂行条例》颁布后，一些省份的社会保险费征收变更为地方税务部门，研究发现该政策会使企业社保缴费率上升约</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">10%</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">，参保概率提高</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">3%</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">。在机制分析部分，本文发现变更社保征收机构会显著提高非国有企业缴费和参保概率，而对国有企业没有显著影响；人均利润低、总资产规模小或企业年龄小的组别，其缴费率和参保概率提高幅度更大。此外，本文还发现税务部门全责征收和代为征收两种模式在征收效率上不存在显著差异。当前学术界和政策层对由哪一部门征收社保还存在很大争议，本文从企业缴费这一视角完善和补充了现有相关文献的结论。</span></font></p> |
|
主讲人简介 |
<p><font face="宋体"><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">封进，复旦大学</span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">教授，博士生导师，公共经济系系主任。复旦大学就业与社会保障中心副主任、复旦大学发展研究院研究员。曾作为访问研究员工作于密歇根大学，阿姆斯特丹大学和丁伯跟经济研究所、法国就业研究中心、法国人文社会科学之家、芬兰中央银行、巴黎一大。主要研究领域为劳动力流动、健康经济学。著有《可持续养老保险水平》、《养老保险经济学》、《健康需求和医疗保障制度建设》、《人口转变、社会保障与经济发展》等著作。论文发表于《中国社会科学》《经济研究》、《世界经济》、《经济学季刊》、《数量经济技术经济研究》</span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Journal of Comparative Economics</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">’</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">, </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Feminist Economics</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”，“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Asian Development Review</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”</span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">等国内外权威期刊。入选“教育部新世纪人才支持计划”，“上海市浦江人才”。主持和在研“国家自然科学基金”面上项目</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">4</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">项，其他研究项目来自于教育部、农业部、加拿大</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">IDRC</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">、上海社科等部门。获得“第六届高等学校科学研究优秀成果奖</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> (</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">教育部</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">)</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”、“上海市哲学社会科学优秀成果一等奖”（</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">2</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">次）、“上海市邓小平理论研究和宣传优秀成果二等奖”，“上海市决策咨询奖”等奖项。担任</span><span style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Review of Regional Studies</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”，“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">China Economic Review</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">, </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">World Development</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">, </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Health Economics</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">, </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">“</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">Journal of Population Aging</span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">”</span><span lang="EN-US" style="font-size: 12pt; font-family: "Times New Roman","serif"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">, </span><span style="font-size: 12pt; font-family: 宋体; mso-ascii-font-family: "Times New Roman"; mso-hansi-font-family: "Times New Roman"; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">《经济研究》、《经济学季刊》、《中国社会科学》，《中国卫生政策研究》，等杂志的匿名审稿人。</span></font></p> |
期数 |
财税名家论坛 |
