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社会保障税的税负应由雇主与雇员共同分担,采用数理方法可以理论上推理出:在其他条件不变的情况下,雇主与雇员所分担的社会保障税税负比例为劳动供给弹性与未征税时劳动需求弹性.在政府设计社会保障税制度时,要减少征税成本与税负转嫁成本,以减少社会保障税对经济效率所产生的扭曲及其他负面影响;要结合现时劳动供求状况制定雇主与雇员的法定分担比例;社会保障税税率在短期内应是相对稳定的,但在长期内应是动态变化的.
Social security tax burden should be shared between employers and employees, the use of mathematical methods can theoretically reasoned: other conditions remain unchanged, the employer and employee share of the social security tax burden ratio for labor supply flexibility and not Labor demand elasticity in taxation When designing the social security tax system, the government should reduce the taxation costs and the tax transfer costs so as to reduce the distortions and other negative impacts caused by social security taxes on economic efficiency. Combining the current labor supply and demand situation The statutory share of employers and employees should be set. Social security tax rates should be relatively stable in the short term, but should be dynamic in the long term.