关于社会保障支付与税收征管一体化问题的研究

Research on Social Security Payment and Tax Administration Integration

随着老龄社会的到来,即便建立最基本的社会安全网,也必然会导致社会保障支出的不断扩大。社会保障税费如何承担不断膨胀的社会保障支出,是当前理论研究的重要课题。在研究米尔利斯最优所得税模型的基础上,通过分析负所得税的利弊,讨论社会保障资金的筹集及社会保障支付的路径问题。建议对于那些具有一定支付条件的补助金,其资金来源应考虑以税收形式筹集,并实现社会保障支付与税收征管一体化。

The aging population will lead to the expansion of social security payment, even though the basic social safety net has already established. How does the national insurance contribution share the social security expenditure has beeome a major problem. Based on the research of Mirrlees＇s optimal income tax, it is necessary to analyze the advantage and disadvantage of negative income tax and explore the ways to raise social security fund and social security payment. It is also suggested that the subsidy should come from tax collection and social security payment and tax administration should be integrated.