关键词: 社会保险, 逃费, 公积金, 缴费率

Abstract: Using the census data of industrial enterprises above designated size, it studies the phenomenon of social insurance evasion in enterprises by comparing the relationship between average wage level and the contribution rate of social insurance as well as housing fund. It finds that higher wage enterprises often pay a lower contribution rate of social insurance and have the stronger motivation to evade social insurance. While, although the high wage enterprises need to pay higher housing fund, they get the higher subsidy, so they have no motivation to evade housing fund. It recommends that it should reform the financing incentive mechanisms of social insurance.

Key words: Social Insurance, Evasion, Housing Fund, Contribution Rate