社会保障税的特点及经济效应分析

Analysis of the character and economic effect of the social security tax

社会保障资金不足是阻碍我国社会保障制度发展的瓶颈问题,变费为税的呼声越来越高。从对收入变化的影响、资金使用、功能和与所得税的特定组合对公平和效率的影响方面,分析了社会保障税的特点,进而从微观和宏观角度分析了社会保障税的经济效应,通过分析以期对我国社会保障税税制的合理设计有所启发。

The lack of the social security funds is a bottleneck to impede the development of our social security system. The voice of changing fees into tax is growing higher and higher. This article analyzes the character of social security tax from the effect of income variation,the use of funds,the function and the effect of fair and effeciency resulting from the particular constitution of social security tax and incom tax. Thus it analyzes the economic effect of social security tax from the macroscopic and microcosmic point,aiming to be helpful to design our rational social security system.