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目前,我国不但没有形成统一、规范的社会保障体系,而且在社保基金的筹集、管理及使用上尚存在许多问题。在改革社会保障筹资方式的过程中,我国是否有必要开征社会保障税?本文认为,筹集社会保障资金的方式有多种,其中税收形式是一种优化的选择;在我国现有的条件下,将目前主要由统筹缴纳社会保障资金的办法,改革为征收社会保障税的办法,既是建立稳定的社会保障资金筹资机制的要求,也是保障社会保障资金有稳定来源的需要。应在完善其法律基础的前提下,本着统一规划、因地制宜、分步实施的原则,科学、严密地设计社会保障税制,力求规范与可行。
At present, our country not only has not formed a unified and standardized social security system, but also has many problems in raising, managing and using social security funds. In the process of reforming the way of social security financing, whether it is necessary for our country to levy social security tax? This paper argues that there are many ways to raise funds for social security, of which the tax form is an optimal choice. Under the current conditions in our country, At present, the method of reforming and reorganizing social security funds mainly by means of co-ordinating the payment of social security funds is not only the requirement for establishing a stable funding mechanism for social security funds, but also the guarantee for a stable source of social security funds. Under the premise of perfecting its legal basis, in line with the principle of unified planning, local conditions and step-by-step implementation, the social security tax system shall be designed scientifically and in a strict manner and shall be standardized and feasible.