我国社会保险“费”改“税”刍议

A Humble Opinion on Transforming Administrative "Fees" into "Taxes" for Social Security in China

我国的社会保险制度经过十几年的发展,取得了长足进步,但现行的社会保险基金的筹资方式无论是在制度设计上还是在实践效果上,均暴露出一些问题。开征社会保险税取代现有筹资模式,既是国际发展的趋势,也逐渐受到我国理论界和政府有关部门的重视。社会保险税,具有强制性和固定性的优点,征收效率高,是完善我国社会保险制度的必然选择。

Great progress has been made for social insurance system in China for decades of development, but some problems have been uncovered in the money -raising mode for the current social insurance fund either on institutional designing or practical effect. Levying social insurance taxes in lieu of the current money - raising pattern, is the tendency of international development, and has gradually gained attention of theory community and some related departments in China. For its advantages of compulsory and regular attributes, social insurance tax with an efficient levying effect is an inevitable choice for consummation of social insurance system in China.