社会保险费是社会保险基金的主要组成,是社会保险制度运行的物质基础。如何把握案件的处理,如何避免执法风险,需要我们认真研究。如在处理拖欠工资案件中,如果构成拒不支付劳动报酬罪而我们没有移交司法机关,执法部门可能就会被问责。规范和强化社会保险费的征缴对维护社会保险制度平稳运行和可持续发展,具有实际意义。 Social insurance premium is the main component of social insurance fund and the material basis for the operation of social insurance system. How to handle the handling of the case and how to avoid the risk of law enforcement need our careful study. If we deal with cases of wage arrears, if we constitute a crime of refusing remuneration for remuneration and we are not handed over to the judiciary, the law enforcement agencies may be held accountable. To regulate and enforce the collection of social insurance premiums is of practical significance for safeguarding the smooth operation and sustainable development of the social insurance system.