关于我国开征社会保障税的分析

Starting Taxes Collection on Social Security

我国社会保障制度存在着诸如覆盖面小、征收力度不够、基金管理制度不健全、政策不统一等问题,难以保证筹集社会保障收入的需要。文章对开征社会保障税进行分析,认为开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的突破口。

The current social security system of China can hardly guarantee the effective work of collecting social security fund because of the problems existing,such as too small proportion of people concerned,too weak enforcement,imperfect management system of the fund,unbalance policies in different areas,etc.By analyzing taxes collection on social security,the author comes out with the idea that starting taxes collection on social security and improving the way of raising social security fund should be the breakthrough point for the reform of Chinese social security system.