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本文分别从税费理论和各国的社会保障税或费的制度实践对社会保障税费进行比较分析,认为社会保障税并没有严格优于社会保障费。就筹资手段而言,无论名税还是费,其实质都是相似的。在我国,社会保障费改税更多的是一种手段,旨在提高社会统筹层次,提高社保资金的利用效率,更深层的原因是更加突出了政府在社会保障中的责任。社保税的开征将使得政府的责任显性化,但即使改征社保税也仅限于社会统筹资金部分。
This article separately analyzes the social security taxes from the tax theory and the system practice of social security taxes or fees in various countries, and thinks that the social security tax is not strictly superior to the social security fee. In terms of funding means, the essence is similar no matter the name tax or fee. In our country, the reform of social security fees is more of a means to improve the level of social pooling and improve the utilization efficiency of social security funds. The deeper reason is that the government’s responsibility in social security is more emphasized. Social security tax levy will make the government’s responsibility explicit, but even if the social security tax levy is limited to the social pooling funds.