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五险一金是社会保障费用与住房公积金的简称,两者都是社会保障收费的重要表现形式。将现行五险一金改为社会保障税,利用税收手段完善社会保障制度,不仅有利于避免当前突出的双重征税矛盾,同时还有利于扩大社会保障的覆盖面,降低征收成本,提升社会统筹的层次。费改税还会极大的促进社保部门、住房公积金部门、财政部门以及税务机关四方相互监督、相互协作的管理体制,在推动公共财政和政府职能转变的同时,确保资金的安全,提升社会保障资金的使用效率。
Five insurance and one gold are social security expenses and housing provident fund, both of which are important forms of social security charges. Changing the existing Five-insurance Fund into a Social Security Tax and improving the social security system by means of taxation will not only help to avoid the current prominent double-taxation contradiction but also help to expand the coverage of social security, reduce the collection costs and enhance social pooling level. Tax reform will also greatly promote the social security departments, housing provident fund departments, the financial sector and the tax authorities Quartet mutual supervision and mutual cooperation in the management system, to promote public finance and government functions to change at the same time, to ensure the safety of funds and enhance social security The efficiency of the use of funds.