对我国社会保障“费改税”的理性思考

Rational Reflection on "the Change from Payment to Taxes" in Social Security in China

社会保障是当前和今后一段时间我国面临的一个严峻的经济和社会问题,如何确立合理的社会保障筹资方式是理论界亟需研究的一个重要课题。社会保障资金的筹集方式从缴费制改为征收社会保障税是历史的必然选择。文章从分析目前我国社会保障基金存在的社会保障覆盖面过窄,资金缺口大;社保基金欠缴严重,管理缺乏制约机制;缺乏立法保护,管理不够规范等一系列问题入手,考察了社会保障"费改税"的可行性,提出了"费改税"的基本构想。

Social security is a severe economic problem at present and also in the future. How to establish a reasonable financing way of social security is an important task and demands an prompt study in theoretical field. This essay puts forward the assumption of the change of financing way of social security from paying taxes to collecting taxes. It starts with the analysis on a series of problem in social security funds of China at present, investigates the feasibility of paying taxes changing into collecting taxes of social security, and raises the basic concept of paying taxes changing into collecting taxes.