协调消费与投资的税收手段——对社会保障税的分析

投资高位运行是我国这几年宏观经济的特征之一,相比之下消费却没有大的变化。本文从税收角度,尤其是从给居民带来长期保障的社会保障税入手来分析其在消费与投资中的作用,主要是对扩大消费的作用,并对我国社会保障税的开征提出了几点建议。即:①在设置模式上我国可以继续沿用现有的项目型社会保障税;②在纳税人覆盖方面,应以集体企业、乡镇企业、私营企业、民营企业、其他企业及与其建立劳动关系的职工、外商投资企业及与其建立劳动关系的中方职工为主体;③在课税对象和计税依据方面,可以采用以纳税人支付的工薪总额或取得的工薪收入份额为对象。

Investment running on a high lever is one of characters of china＇ s macro-economics in recent years, while compared to investment： there is not big change of consumption. On the side of society security tax, a tax bringing a long-lasting security to the society, this essay put forward some suggestions on the levy of this tax, aiming at enlarging the Chinese consumption as follows： ① Item Security Tax can be used continuously in China concerning tax patterns; ②Taxpayers should mainly be the employees in collective enterprises, rural enterprises, private enterprises, eivilian enterprises and other enterprises; ③ Tax target should be based on gross amount of salary. or the share of the gained salary.