社会和谐视角下社会保障“费改税”问题再思考

Rethinking on Social Security "Fee to Tax" under the View of Social Harmony

社会保障"费改税"一直以来就是学术界的热点问题。学术界"费""税"之争主要分歧在于社会保障费改税可操作性。现阶段全面开征社会保障税的时机尚不成熟,易引发不同区域、不同利益团体,以及中央和地方的矛盾,从而不利于社会和谐。社会保障"费改税"改革要取得成功,必须建立在相应的社会保障制度、法律制度、税制与工资制度配套措施改革成功的基础上。

Changing social security fee to social security tax is always a hot spot in the academic circle. After giving a review on the debate between ＂fee＂ and ＂tax＂,the writer puts forward that now it is not a proper time to change the fee to tax, which will be apt to bring contradictions between different regions, different interest groups , central government and local government, according to the angle of social harmony. The successful reform on changing fee to tax should be built on the ground of reform on social security system, law system, tax system and salary system.