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一些发达国家为缓解养老保障体系财务可持续性危机,纷纷推进了以增值税替代部分养老保险缴费的改革,即“社保增值税”改革。本文以德国、日本和法国为例,梳理了各国推进社保增值税改革的经验及相关研究,并结合我国实际情况,对“社保增值税”在我国的适用性进行了定性分析。分析表明,推进“社保增值税”改革虽然有一定的消极影响,但能够有力缓解我国养老保障体系的财务可持续难题,并在增强产业国际竞争力、改善经济结构等方面有所帮助。
In order to alleviate the financial sustainability crisis of the old-age security system, some developed countries have successively pushed forward the reform of paying part of the old-age insurance premium with value-added tax, that is, the reform of the social security value added tax. Taking Germany, Japan and France as examples, this paper combs the experiences and related researches of various countries in promoting the reform of social security value added tax, and analyzes the applicability of “social security value added tax” in our country based on the actual situation in our country. The analysis shows that although the reform of “social security value added tax” has a certain negative effect, it can effectively alleviate the financial sustainability problem of China’s pension system and is helpful in enhancing its international competitiveness and improving its economic structure.