以构建和谐社会为契机 完善社会保障筹资方式

Taking the Chance of Building the Harmonious Society to Perfect the Social Security Fund-raising Approaches

随着经济体制改革的不断深入,我国的社会保障问题日趋重要,没有社会保障的存在,构建和谐社会就无从谈起。而确定合理的社会保障筹资方式是社会保障体系构建中的核心问题。目前,以开征社会保障税来完善社会保障筹资方式的呼声越来越高。针对"统筹缴费"的弊端,"费改税"自然而然成为改革筹集资金具体形式的目标。现阶段,开征社会保障税应解决好纳税义务人范围的界定、计税依据的规范统一、税目与保障项目的适应、税率的制定、税种的归属等五个方面的问题。

The social security problems in China has become more and more important with deepening of the economic reform, without which the building of harmonious society will not find a way out. The establishment of proper social security fund-raising approaches is the core of the building this social security system. At present more and more calls on social security taxes can be heard to perfect this system and at this stage,the following five issues should be settled： the definition of tax-payers＇ range, the unity and standardization of taxes, the agreement of the tax items and the security items, the formulation of tax rate and the belongings of taxes.