虽然社会保险稽核工作已开展多年,但企业少报、漏报、瞒报工资总额,缴费工资基数和参保职工人数的现象比较普遍,少缴社会保险费的现象仍时有发生,社保基金流失的情况较为严重。在社会保险稽核工作中经常遇到以下问题:第一,现行社会保险费缴费依据界定不清,需进一步规范社会保险 Although social insurance audit work has been carried out for many years, the phenomenon of underreporting, underreporting, underwriting of gross wages, payment of wage base and the number of insured workers is relatively common, and the phenomenon of less social insurance premiums still occurs. The loss of social security funds The situation is more serious. In the social insurance audit work often encounter the following problems: First, the current social insurance premiums based on the definition of unclear, the need to further standardize social insurance