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中国征缴体制的定义及其特征“双重征缴”体制:世界社会保障制度的一个例外。世界各国征缴体制主要有三个模式:一是“分征”模式,在这个模式里,社保供款和一般税收分开征收,社保部门负责征收社保费,税务部门负责征收社保税;二是“代征”模式,税务部门代替社保部门行使征缴职能;三是“混征”模式,即税务部门与社保部门按不同参保人群或按照协议约定,分别由社保部门和税务部门负责征缴工作。与世界各国相比较,中国社保征缴模式既不是“分征”模式,也不是“代征”模式,更不是“混征”模式,而是一个罕见的例外。
The Definition and Characteristics of China ’s Payment System “Double Collection ” System: An Exception of the World Social Security System. There are mainly three modes in the system of collecting the levy in the world: the first one is the model of “levying”, in which social security contributions and general taxes are levied separately; the social security department is responsible for collecting social insurance premiums; the tax department is responsible for levying social security taxes; secondly, The tax department replaces the social security department to exercise the collection function. The third one is the mode of “mixed collection.” In other words, the tax department and the social security department shall, according to different groups of insured persons or as agreed upon by the agreement, be respectively supervised by the social security department and the taxation department Department responsible for collecting work. Compared with other countries in the world, the model of social security payment in China is neither a model of “levying” nor a model of “surrogate”, but not a “mixed model”. Rather, it is a rare exception.