中国社会保障税税制设计的探讨——基于企业增值税代替工资总额为税基的税制设计构想

Research on Social Security Tax Including Tax on the Value-added Tax

对于中国社会保障税税制的设计,以企业增值税代替现行的工资总额为税基,把"增值税"作为社会统筹部分的社会保障税税基;在提出中国社会保障税设计应遵循的原则基础上,进行社会保险税税制要素设计的若干构想;最后,分析以"增值税"为税基可能出现的问题及其完善。

As for how to choose the social security tax base of enterprises, a lot of experts in China generally agree to tax in terms of salary. However, this article put forward taxing according to the value-added tax of enterprises. At first, it gives the principles that designing social security tax should follow. Then, it conceives the tax factors of the social security tax. Finally, it analyzes the potential problems of taxing value- added tax and proposed measures to solve them as well.