我国开征社会保障税的税制建设构想

The Concept of Construction of Collecting Taxes for Social Securities in China

近年来,我国社会保障制度的改革取得了较大的进展,市场经济要求的社会保障制度框架已经建立起来。在这一过程中,社会保障资金的筹集方式发生了根本性的变化。但是,现行的缴费方式在实践中仍存在着诸如覆盖面小、征收力度不够、基金管理制度不健全、政策不统一等一些问题,难以保证筹集社会保障收入的需要。如何改革我国社会保障资金的筹集方式,进而完善我国的社会保障体系,是摆在我们面前的重要问题。本文的观点是开征社会保障税以代替现行缴费方式,以更具有法律强制力的税收形式筹集社会保障资金,摆脱困境。

In recent years, great progress has made in the reform of social securities system and the system meeting the demand of market economy has been established, in the process, the way of raising fund for social securities has changed fundamentally, but current situation cant meet demand for social securities development, how to improve securities system is an important issue facing China.