我国开征社会保障税问题研究
摘要
社会保障制度是现代国家最重要的社会经济制度之一,建立健全与本国经济发展水平相适应的社会保障体系,是经济社会协调发展的必然要求,也是稳定和国家长治久安的重要保证。近年来,我国的社会保障制度改革取得了很大的成效,但随着我国社会保障事业的发展,问题和矛盾还是很多,迫切需要改革。特别是我国现行社会保障筹资机制暴露出来的弊端不可忽视,社会保障缴费率过高、社保资金筹集率低、社保资金统筹层次低等等这些都制约了社会保障事业的进一步发展。本文的写作是立足于《社会保险法》即将施行的背景下,关注如何改革我国社会保障资金的筹集方式,进而完善我国的社会保障体系。纵观世界各国的社会保障制度,采用征收社会保障税来筹集社会保障基金,是被大多数国家采用的并且行之有效的方法。本文选取了瑞典、美国、巴西、印度尼西亚的社会保障税制度进行分析,比较发达国家与发展中国家的社会保障税体系,借鉴国际上典型国家的社会保障税开征经验,给我国的社会保障“费”改“税”以启示。基于我国现行缴费模式的种种弊端和社会保障税的优越性,在我国适时开征社会保障税是十分必要的也是可行的。但是社会保障由“费”到“税”的改革必须处理好两种制度之间的衔接问题。
本文分为七个部分,主要运用了理论分析和比较分析方法。第一部分为绪论,主要介绍本文的选题背景、意义、综述、研究方法、难点等。第二部分分析了我国开征社会保障税的必要性,从我国现行社会保障筹资机制的弊端和社会保障税的优越性两方面来分析。第三部分是我国开征社会保障税的可行性分析。我国目前已具备开征社会保障税的经济基础、实践基础、理论基础、政府的政策支持。第四部分主要是对典型发达国家和发展中国家的社会保障税制进行比较与借鉴。主要内容包括:发达国家社会保障税模式介绍;发展中国家社会保障税的模式介绍;国外社会保障税的经验比较及启示。第五部分是我国社会保障税将面临的困难及指导思想,社会保障税的开征是一个庞大而复杂的过程,必将面临很多问题,妥善处理这些问题也是开征社会保障税的必要条件。第六部分是我国开征社会保障税的初步构想,从纳税人、课税对象、计税依据、税目、税率这几个方面对我国社会保障税税种进行了设计。第七部分是结论。
Social security system is one of the most important social economic system in modem country.It is necessary for the harmonious development of economic society to build up the social security system suitable for national economic development level.In recent years,China has gained great achievement in the reformation of social security system.In the wake of social security enterprise development,much abuse arise from the collection of social security fund.And it lags behind the requirement of economic development.The reformation is urgently required.The social security charge system which is now more and more difficult to meet between social security and large demand of the fund.The social security is difficult in capital collection, a large number of units and individuals are in arrears of the social security fee, which causes the current social security system hard to carry on.Based on the forthcoming of“Social Insurance Law”, this paper concerning about how to reform the way of collection of social security fund and then to make our social security system more perfect.At present, raising social insurance taxes is generally adopted by the international society.In this paper, I select Sweden, the United States, Brazil, Indonesia's social security tax system to analyze and compare the social security tax system of developed countries with developing countries.Based on the drawback of the fund-raising of our country's current social security and the superiority of the social security tax, it is crucial for us to put social security tax system into practice.But social security by "fees" to "tax" reform must deal with the cohesion between two systems.
This paper is divided into seven parts, using theoretical analysis and comparative analysis method.The first part is the introduction ,mainly elaborated the purpose and significance of this study, analyses the research of social security legislation, and then introduces the main research contents and the difficulties in research.The second part is the necessity analysis,from two aspects, the drawback of the fund-raising of our country's current social security and the superiority of the social security tax.The third part analyzes the feasibility of the social security tax.With the economy basis, the practical basis, the theoretical basis and the government’s policy, our country has the ability to introduce the social security tax.In the fourth part, comparing and analyzing social-security-tax system of foreign countries.This part introduces the basic situation of social security tax of several main countries, and summarizes some basic experience referring to the international comparing of social security tax.The fifth part discusses the problems of the social security tax and the solutions which is necessary to hand properly, as if the introduction of the social security tax is a huge and complex process which is bound to face many problems.The sixth part proposes the preliminary scheme of the Chinese social security tax which include the taxpayer, taxable, tax basis, tax items and tax rates.The seventh part is the conclusion.
本文分为七个部分,主要运用了理论分析和比较分析方法。第一部分为绪论,主要介绍本文的选题背景、意义、综述、研究方法、难点等。第二部分分析了我国开征社会保障税的必要性,从我国现行社会保障筹资机制的弊端和社会保障税的优越性两方面来分析。第三部分是我国开征社会保障税的可行性分析。我国目前已具备开征社会保障税的经济基础、实践基础、理论基础、政府的政策支持。第四部分主要是对典型发达国家和发展中国家的社会保障税制进行比较与借鉴。主要内容包括:发达国家社会保障税模式介绍;发展中国家社会保障税的模式介绍;国外社会保障税的经验比较及启示。第五部分是我国社会保障税将面临的困难及指导思想,社会保障税的开征是一个庞大而复杂的过程,必将面临很多问题,妥善处理这些问题也是开征社会保障税的必要条件。第六部分是我国开征社会保障税的初步构想,从纳税人、课税对象、计税依据、税目、税率这几个方面对我国社会保障税税种进行了设计。第七部分是结论。
Social security system is one of the most important social economic system in modem country.It is necessary for the harmonious development of economic society to build up the social security system suitable for national economic development level.In recent years,China has gained great achievement in the reformation of social security system.In the wake of social security enterprise development,much abuse arise from the collection of social security fund.And it lags behind the requirement of economic development.The reformation is urgently required.The social security charge system which is now more and more difficult to meet between social security and large demand of the fund.The social security is difficult in capital collection, a large number of units and individuals are in arrears of the social security fee, which causes the current social security system hard to carry on.Based on the forthcoming of“Social Insurance Law”, this paper concerning about how to reform the way of collection of social security fund and then to make our social security system more perfect.At present, raising social insurance taxes is generally adopted by the international society.In this paper, I select Sweden, the United States, Brazil, Indonesia's social security tax system to analyze and compare the social security tax system of developed countries with developing countries.Based on the drawback of the fund-raising of our country's current social security and the superiority of the social security tax, it is crucial for us to put social security tax system into practice.But social security by "fees" to "tax" reform must deal with the cohesion between two systems.
This paper is divided into seven parts, using theoretical analysis and comparative analysis method.The first part is the introduction ,mainly elaborated the purpose and significance of this study, analyses the research of social security legislation, and then introduces the main research contents and the difficulties in research.The second part is the necessity analysis,from two aspects, the drawback of the fund-raising of our country's current social security and the superiority of the social security tax.The third part analyzes the feasibility of the social security tax.With the economy basis, the practical basis, the theoretical basis and the government’s policy, our country has the ability to introduce the social security tax.In the fourth part, comparing and analyzing social-security-tax system of foreign countries.This part introduces the basic situation of social security tax of several main countries, and summarizes some basic experience referring to the international comparing of social security tax.The fifth part discusses the problems of the social security tax and the solutions which is necessary to hand properly, as if the introduction of the social security tax is a huge and complex process which is bound to face many problems.The sixth part proposes the preliminary scheme of the Chinese social security tax which include the taxpayer, taxable, tax basis, tax items and tax rates.The seventh part is the conclusion.
引文
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2.庞凤喜.开征社会保障税需要继续推进工资制度的货币化改革[J].税务与经济.2007
3.龙卓舟.开征社会保障税:社会保障制度的本质要求[J].财经理论与实践.2008
4.李树.浅议财政创新视野下社会保障资金的筹集.经济问题.[J].2006
5.郑秉文.从国际趋势看我国不宜实行社会保障费改税[J].宏观经济研究.2007
6.王翔.我国社会保障税税制设计的重点与难点探析[J].经济体制改革.2005
7 .研究称中国社保缴费率全球第1是北欧3倍. http://chat.sz.net.cn/zt/zhounianTtp/index.html
8.“16市欠缴社保费35.7亿”.《山东商报》.2008年7月30日
9.“一企业拖欠社保费700万元”,《海南特区报》,2008年12月3日,第5版。
10.中国统计局网站http://www.stats.gov.cn/
11.2009年中国统计局网站..http://www.stats.gov.cn/
12.2009年度人力资源和社会保障事业发展统计公报.http://www.gov.cn/gzdt/2010-05/21/content_1611039.htm
13.付伯颖.外国税制教程.[M].北京大学出版社.2010
14.付伯颖.外国税制教程.[M].北京大学出版社.2010
15.中华人民共和国人力资源和社会保障部网站www.mohrss.gov.cn
[1]Diamond.P.A.Social Security Reform[M].Oxford University Press.2002
[2]Morton, David A.Nolo’s guide to social security disability:getting & keeping your benefits[M].Macsource press.2006
[3]Sinn, Hans-Werner.Public finance and public policy in the new century[M].Macsource press.2003
[4]Armour, S, and Pitts.M, Incorporating Insurance Rate Estimate and Differential Mortality into the Net Marginal Social Security Tax Rate Calculation [J].Public Finance Revies.2004
[5]Jerome F.Heavey:The Moonlight Penalty: Incidence of The Excess Social security Tax[J].Public Finance Review.2002
[6]Sewin chan and Ann Hnn Steven.Do Changes in Pension Incentives Affect Retirement? A longitudinal study of Subjective Retirement Expection [J].Journal of Public Economics.2004
[7]Alert Alesina and Refeal Di Tella.Inequality and Happiness:Are Europeans and Americans Different?[J].Journal of Public Economics.2004
[8]Bound, John, Todd Stinebrickner, and Timothy Waidmann."Health, economic resources and the work decisions of older men." [J].Journal of Econometrics .2010
[9]Huggett, Mark, and Juan Carlos Parra. "How well does the U.S. social insurance system provide social insurance?"[J].Journal of Political Economy .2010
[10]Newell, Elizabeth. "Study: Social Security disability backlogs vary greatly by state." NextGov.com 6 Apr. 2010. Computer Database Web. 8 May 2010
[11]EVA P.Does disclosure on corporate governance lead to openness and transparency in how companies are managed[J].Corporate Governance.2005
[12]哈维.罗森.财政学[M].中国人民大学出版社.2000
[13]王雍君.公共财政学[M].北京师范大学出版社.2008
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[16]朱青.国际税收[M].中国人民大学出版社.2008
[17]王乔,席卫群.比较税制[M].复旦大学出版社.2009
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