摘要：随着社会平均工资的增长，2016 年年中以来，各地社保缴费基数不断上调，平均 上调幅度在 10%左右。本文依据相关理论和假设，通过问卷调查，探讨社保缴费基数上调 对职工实际收入是否具有挤出效应，并运用 SPSS 软件对回收数据进行分析和处理，得到 如下结果：（1）社保缴费基数上调对职工实际收入具有显著的挤出效应。72.9%的被调查 者反映实际收入减少，其中每月实际收入减少 100 元以内的占 48.5%，减少 100-200 元的 占 43.2%，减少 200 元以上的占 8.3%。（2）社保缴费基数上调对低收入者的影响显著高于 高收入者，更多的低收入者认为社保缴费基数上调是难以接受的。（3）社保缴费基数上调 对不同年龄段职工实际收入具有显著影响。低年龄段职工收入减少的比例高于高年龄段。66292

（4）社保缴费基数上调对不同行业职工实际收入具有显著影响。办公室文员和基层员工 等社会底层对社保缴费基数上调更为敏感。（5）社保缴费基数上调对职工收入的影响存在 地区差异，东部等发达地区职工的实际收入受社保缴费基数上调的影响明显高于其他地 区。从影响因素看，社保缴费基数上调受社会平均工资的影响，而当前社会平均工资的统 计口径过窄。另外企业和职工合作逃费也致使缴费基数不实。因此，应该扩大社保缴费基 数统计口径；夯实缴费基数不实现象，完善工资报告制度，减少社保缴费不合规现象；提 高最低工资标准，增加职工收入；合理规划投资社保基金，拓宽社保基金投资渠道，实现 基金的保值增值；加强对社会保险的监管，完善惩戒机制，确保罚则到位。

毕业论文关键词： 社保缴费；缴费基数调整；职工收入

A Study on the Impact of Premium-paid Base for Social Insurance Adjustment on Employee Income

Abstract ： The premium-paid base has been rising since mid-2016 as the average wage increases.We can found that the base rose around 10%.Based on the relevant theories and assumptions, this paper explores whether the actual income of the employees has the crowding-out effect on the increase of the social insurance contribution base.SPSS software is

used to analyze and process the recovered data, and the following results are obtained. (1) The increase of social security contribution base has a significant effect on the actual income of employees. 72.9 % of respondents reported a decrease in real income. The actual monthly income decreased by 100 yuan or less accounted for 48.5%, when 100-200 yuan accounted for 43.2%, and more than 200 yuan accounted for 8.3%. (2) The impact of the increase in social insurance contribution base on low-income earners is significantly higher than that of high-income earners. Most low-income earners believe that the increase in social insurance pay base is unacceptable. (3) The increase of the social insurance contribution base has a significant impact on the actual income of workers in different ages. The proportion of low-level workers' income reduction is higher than that of high age. (4) The increase in the base of social insurance payment has a significant impact on the actual income of workers in different industries. Office clerks and grassroots employees are more sensitive to the base uptrend. (5) The impact of the increase in social security contributions on the income of workers there are regional differences. The actual income of employees in the eastern developed areas is significantly higher than that in other regions by the increase of the social insurance contribution base. From the influencing factors, the increase in social insurance payment base is affected by the social average wage. But the current social average wage statistics are too narrow. In addition to that, the fugitive of the cooperation between the enterprise and the employee also caused the payment base to be false. So this paper put forward the following suggestions. The government should expand the scope of the statistics of social insurance contribution base to cut down the premium-paid base for social insurance. The government should tamp the base of payment, improve the wage reporting system and reduce the non-compliance phenomenon of social insurance contributions. The government should raise the minimum wage to increase the income of employees. The government should also take several measures to invest in social insurance fund. For example, planning and investing in social security funds with rationality and broaden the investment channels of social insurance funds to achieve the preservation and appreciation of the social insurance fund. In addition to that, the government should strengthen the supervision of social insurance, and improve the disciplinary mechanism whose purpose is to punish the irregular enterprises.