我国社保费改税必要性的实证研究

The Empirical Investigation on the Necessity of Levying on Social Security Tax

面对近年来我国社会保障制度在实际操作中出现的问题和漏洞的凸显,改革或完善社会保障制度的呼声逐渐高涨,而对于社会保障金缴纳是"税"还是"费"的谈论近年来一直未停息。笔者引入金融风险中的"逆向选择"和博弈论中的"占优策略均衡"等分析方法,分析我国采用社会保障费缴纳方式存在着无法克服的弊端,收费方式不能保证社会保障基金的充实,并认为征收"社保税"可以在个人、财政部门、企业三方中实现帕累托改进,并解决我国社会保险关系难转移的问题。

Recently,as the implement of social security system,many problems come out.The requirement of reforming the system is urgent.Fee or tax？ It＇s a dilemma.In this paper we use some methods of the game theory to analyze that,in our country fee is useless when meeting some inextricable problems.We must use tax when we hand in capital of social security,and this way can increases all three parts＇ utility with a Pareto improvement.