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现代社会政府的一项重要职能就是为社会成员提供社会保障,充足的社会保障资金是社会保障制度存在、发展和完善的基础。因此,确立合理的社会保障筹资方式将会成为一国社会保障体系构建中的核心问题。当前,我国社会保障事业的发展虽然已初具规模,但在运营和管理方面还很不完善,其中,因筹资方式而导致的问题尤为突出。开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的突破口。
An important function of the modern social government is to provide social security for members of society. Adequate social security funds are the basis for the existence, development and improvement of the social security system. Therefore, to establish a reasonable way of financing social security will become a core issue in the construction of a social security system in a country. At present, although the development of China’s social security undertaking has taken shape, its operation and management are still far from perfect. Among them, the problems caused by the mode of fund-raising are particularly prominent. The introduction of social security taxes and the improvement of social security funding should be the breakthroughs in the reform and improvement of China’s social security system.