社会保障评论

我国社会保险法并未确立时效制度，而该制度的缺位引发诸多困境。社会保险法的时效制度构建具有一般时效制度构建的请求权基础，同时存在国内部门法和域外比较法上时效制度构建的双重路径依赖。我国当前不宜建立社会保险待遇给付时效制度，而应以税务机关对缴费义务人的保费缴纳请求权为基础尽快建立保费征收时效制度，以此约束税务机关的保费征收行为。对于我国社保领域长期存在的欠缴保费行为，可参酌税收征管法的规定，免除税务机关过错情形下缴费义务人的缴费义务。鉴于参保扩面及参保人生存权保障的考量，应允许缴费义务人自愿补缴社会保险历史欠费。对于因时效制度建构导致的社会保险基金亏空以及适用疑惑等问题，可通过完善社会保险筹资机制、引入精算原理、避免道德风险等举措予以化解。

China's Social Insurance Law does not currently establish a statute of limitations system, and this institutional absence has led to a range of legal and practical difficulties. Both theoretical reasoning and practical considerations point to the need for constructing a limitations regime within the framework of social insurance law. The foundation for such a system lies in the general principle of claim rights, while its development reflects dual path dependence—rooted in both domestic departmental laws and comparative foreign legal systems. Given China's current legal and institutional context, it is not advisable to establish a statute of limitations for benefit claims. Instead, priority should be given to establishing a statute of limitations on premium collection, based on the claim rights of administrative agencies against contribution obligors. This would help regulate contribution collection and prevent excessive interference with private property rights. To address long-standing issues of unpaid premiums, reference can be made to the Law on the Administration of Tax Collection, which allows for exemption from liability where the collecting authority is at fault. In light of efforts to expand coverage and ensure the subsistence rights of insured individuals, voluntary retroactive contributions by obligors should be permitted. Risks arising from the introduction of such a limitations system—such as social insurance fund deficits or uncertainties in application—can be mitigated through improvements in financing mechanisms, the adoption of actuarial principles, and the prevention of moral hazard.