摘要
开征社会保险税会涉及多个利益集团彼此之间的利益分配格局,这些利益集团会通过各种途径来影响政府的决策。在由社会保险机构征收情况下那些被拖欠、偷逃的社会保险费实际上构成了实行“费改税”这项制度变迁的潜在利润的主要来源。资源要素相对价格的变化是推动利益集团进行社会保险费改税的诱导因素。政府的决策机构应听取各种利益集团的利益诉求,避免少数强势的利益集团操纵决策而损害大多数社会公众的长远利益。
To levy social insurance tax is related to distribution between many interests groups and these groups can influence governmental policies by using different methods. Those social insurance fees of delay and evasion under the situation of that those fees are levied by social insurance agents are the main sources of potential profit during system transformation of "changing fees into tax". The resources factors related to price change are inducing factors to promote interests groups to change fees into tax. Government departments should study the request of different interests groups and avoid controlling decision by few interests groups so as to hurt long - term interests of most interests groups.
出处
《重庆工商大学学报(社会科学版)》
2006年第1期42-46,共5页
Journal of Chongqing Technology and Business University:Social Science Edition
关键词
社会保险费
社会保险税
利益集团
制度变迁
social insurance fees
social insurance tax
interests group
system transition