论社会保障税开征必须考虑的因素

On Factors That Should be Considered in the Process of Imposing Social Security Tax

本文的研究表明,对社会保障税而言,经济发展水平,以及对社会保障资金具有需求、供给与保障能力的诸因素,如社会保障的覆盖范围、保障水平、筹资模式、责任划分、计税依据选择,以及财政安全能力等,都将对社会保障税的开征产生重要影响。

The trait of social security tax is that it is a right tax, which is different from other common taxes. To a taxpayer, tax paying means acquiring qualifications to benefit from social security system; and to the government, revenue means spending infinitely on social security. Therefore, before imposing social security tax, we should first know the impact of various factors on the levy. This paper indicates that economic development status and other factors that might affect the supply and demand of social security fund, and the security ability will have important effects on the collection of social security tax. These factors include the scope, level, finance pattern, burden division of social security system and etc.