对我国开征社会保障税的思考

Reflections of China's Imposing Social Security Tax

现代生活中,社会保障制度是一个国家正常运转和社会秩序保持良好运行的安全网。建立一种完善的社会保障体制是我国目前政府职能转化过程中的一个重要职能。当前我国社保事业已初具规模,但具体的管理模式和运营机制还很不完善,特别是社会保障体制的核心——社会保障筹资方式的设计还存在一定的缺陷,完善社会保障筹资方式,开征社会保障税,是推进中国社保事业发展与完善的理性选择。

In modern life, social security system is a safe net that keeps a country and its social orders to work properly. Building a good social security system is an important task of the functional transformation of Chinese government. At present China's social security has begun to take shape, but concrete management models and operating mechanism need improving, particularly, the core of the social security system—the ways of raising fund for social security still have certain shortcomings. Improving the ways of raising fund for social security and imposing social security tax are a rational choice to promote the development and improvement of China's social security.