论文部分内容阅读
20世纪80年代中期以来,我国陆续建立了养老、失业、医疗、救济等社会保障制度,初步形成了以养老保障为主、其他保障相配合的社会保障体系。社会保障体系的建立,为保障职工的利益,维护社会稳定,促进我国的经济体制改革发挥了重要作用。但是,现行的社会保障制度还不健全,管理还不规范,尤其是社会保障收费制度越来越难以满足社会保障对资金的庞大需求,大量的单位和个人欠缴社会保障费,使得现行社会保障制度难以为继。因此,为了使社会保障有必要的资金,国家应尽早开征社会保障税,这样就可以将社会保障“费”改成“税”,强化社会保障基金的收缴。本文对我国社会保障税制的设计提出了一些新的构想:有关税目的划分、税率的确定等,为我国社会保障税制模式的建立提供参考。
Since the mid-1980s, China has gradually established social security systems such as pension, unemployment, medical treatment and relief, and initially formed a social security system that is mainly based on old-age security and complemented by other guarantees. The establishment of a social security system has played an important role in safeguarding the interests of workers and staff, safeguarding social stability and promoting the reform of China’s economic structure. However, the existing social security system is still not perfect and the management is not standardized. In particular, the social security charging system is becoming more and more difficult to meet the huge demand for social security funds. A large number of units and individuals are in arrears with social security payments, making the existing social security System unsustainable. Therefore, in order to make necessary social security funds, the state should start social security tax as soon as possible, so that we can change the “social security fee” into “tax” and strengthen the collection of social security funds. This article puts forward some new conceptions on the design of China’s social security tax system: the classification of tax items and the determination of the tax rate, which provide reference for the establishment of China’s social security tax system.