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2011年7月开始实施的《社会保险法》是我国第一步社会保障方面的立法,对完善我国社会保险制度具有重要意义。但《社会保险法》的实施亟需梳理征收主体、筹资方式等很多具体问题,才能促进社会保险制度的进一步完善。本文探究了我国现行社会保险缴费体制存在的问题和社会保险费改税的优势,在此基础上分析提出我国社会保险费改税的一些税制设计思路。
The “Social Insurance Law”, which came into effect in July 2011, is the first step in our country’s legislation on social security, which is of great significance to improving our social insurance system. However, the implementation of “Social Insurance Law” urgently needs to sort out many specific issues such as the subject of collection and the mode of fund-raising, so as to promote the further improvement of the social insurance system. This article explores the existing problems of the social insurance premium system in our country and the advantages of the reform of social insurance premiums. On the basis of this, it analyzes and proposes some tax system design ideas for the reform of social insurance premiums in China.