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有专家分析指出,我国的社会保障资金依靠目前采取的压垮企业、拖垮财政的筹资方式,是无奈之举,绝不能长久;采取对在职职工“两头挤”的方式,既让职工掏腰包缴费,又极力削减其待遇水平,是社保政策上的自相残杀等等。鉴于此,本文从分析我国现行社会保障筹资模式入手,阐述了实行“费改税”、搭建我国社会保障新平台的理论及现实意义,同时还对社会保障税的税制设计提出了具体建议。
Some experts pointed out that China’s social security funds rely on the present to take over the enterprise, dragging down the financial means of financing is helpless move, must not be long-term; on the job of workers to take “two crowded” approach, not only allow workers to pay the bill , But also strongly cut its level of treatment is the social security policies fratricide and so on. In view of this, starting with the analysis of the current mode of social security financing in our country, this article elaborates the theory and practical significance of implementing “tax reform” and building a new platform for social security in our country. At the same time, some specific suggestions are put forward for the tax system design of social security tax.