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基于我国社会保障资金法律保障层次过低、社会保障基金统筹层次过低、社保障水平地方差距较大的现状,在人口老龄化加速的压力下,我国应尽快开征社会保障税。本文结合我国国情,从分析我国的社会保障制度的基本状况入手,分析开征社会保障税的必要性。同时,就开征社会保障税的有关问题和具体设想方案进行初步的思考。
Under the current situation that the level of legal protection of social security funds in our country is too low, the overall level of social security funds is too low and the social security level is large, the social security tax should be levied as soon as possible under the pressure of population aging. Based on the analysis of the basic conditions of China’s social security system, this article analyzes the necessity of introducing social security taxes. At the same time, preliminary thoughts on relevant issues and specific plans for the introduction of social security taxes are put forward.