社会保障税的开征及其制度设计

On the Introduction of Social Security Tax and Its Design

《中华人民共和国社会保险法》把我国现行社会保障制度及其改革成果以法律形式固定下来,同时也固化了现有社会保障制度的先天缺陷。社会保障制度改革需要建立普遍平等的"普惠型"基本社会保险制度,并以社会保障税筹集社会保障基金。社会保障税本质上是资本所有者向政府缴纳的劳动力消费税,是资本所有者对其消费劳动力的社会成本补偿。社会保障税按社会保障项目设置,税率设定与社会保障费相衔接,并按社会保险项目在不同层级政府之间合理分配管理权。

A social security system has a nature of public goods. The basic social security by the modern government is a fundamental guarantee for safeguarding citizens. The Social Insurance Law of the People＇s Republic of China stipulates the country＇s existing social security system and embodies the reform achievements. However, there are still some defects in the existing social security system. This paper argues that the goal of the social security system reform is to establish a universal and equal basic social insurance system and to raise funds by the social security tax. The social security tax, in nature, means that the capital owners pay the labor consumption tax to the government and compensate for their consumption of labors. The social security tax should be established based on the social security programs and its set tax rate should be linked to the social security charge. The management right of the social security tax should be granted reasonably among the governments at all levels based on the social insurance programs.