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社会保障制度是体现社会公平、构建和谐社会,保持社会稳定的重要方面。社会保障的缴款模式是社会保障制度能够稳定和持续实行的关键。相对现有的社保缴费模式,开征社会保障税更有利于管理效率和社会公平。本文运用了实证分析方法,通过对湖南省社会保障水平的测算以及现有社会保障筹资方式对经济增长推动作用的分析,论证了湖南省开征社会保障税的必要性。
The social security system is an important aspect of social fairness, building a harmonious society and maintaining social stability. The mode of payment for social security is the key to the stability and continued implementation of the social security system. Relative to the existing social security contribution model, the introduction of social security tax is more conducive to the management efficiency and social fairness. In this paper, an empirical analysis method is used to analyze the necessity of levying social security taxes in Hunan Province through the calculation of the level of social security in Hunan Province and the promotion effect of existing social security financing modes on economic growth.