建立我国社会保障税的法律思考

A Legal Thinking of Establishing Social Security Tax in China

筹集充足的社会保障基金是社会保障制度赖以存在与发展的必要条件。改变传统的社会保障基金的筹集方式,在建立健全具有中国特色的社会保障税制度的过程中,逐步完善我国的社会保障制度,以保障人们的最基本的生存条件,是构建和谐社会的必要前提。社会保障税是以纳税人的所得为征税对象的一种税,它除了具有一般税收基本特征外,还具有累退性、专款专用性、有偿性、再分配性等明显有别于其他税种的特征。许多国家适合其国情的社会保障税的模式选择、在实施过程中注意总结经验和不断加以完善的做法以及社会保障研究,可资借鉴和参考。现在我国已有了一定的经济基础,民众的社会保障意识已经达到了一定水准,相应的法治环境也已具备,这些都为我国开征社会保障税准备了条件。建立我国社会保障税,应当遵循权利与义务统一原则、税负合理原则、共同负担原则、效率与公平兼顾原则和专款专用原则。建议采用比较适合我国国情的项目型社会保障税模式,以这种模式来确认我国社会保障税的纳税人、征税对象、计税依据、税率、宽免等基本要素。此外,为顺利建立和实施社会保障税制度,应当对我国现有的财政预算体系和所得税制度进行必要的调整。

Raising enough social security funds is a necessary condition for the existence and development of social security tax system. In order to construct a harmonious society, the premise is, in the process of estabpayer＇s income as the levy object, not only featuring general taxation but also possessing such characters as progressive reducing, just using for a special purpose, being compensable and redistribution, all of which are distinctly different from other tax items. The experiences of many foreign countries should be drawn of how they choose the mode of social security tax conforming to their situation, how to perfect the system continuously in practice, and how to make a research for. China has now had sound economic foundations. While people＇s consciousness of social security reaches a sufficient level, the corresponding law condition is also provided with. All these supply China with the condition of levying social security tax. It is significant for establishing our social security tax system to follow such principles as the unity between rights and duties, reasonable tax burden, common burden, balancing equity and efficiency and just using for a special purpose. A suggestion should also be made to adopt the project mode of social security tax fitting our condition, by which, a determination is made to such basic factors as the taxpayer, levy object, basis of tax assessment, tax rate, tax deduction or allowance, etc. What＂ s more, a necessary regulation should be made of our existent systems of budgetary and income tax so as to successfully establish and actualize social security tax system.