完善社会保障制度的途径探索——开征社会保险税

Approaches to Perfect Social Security System——Begin Collecting the Social Security Taxes

社会保障制度的健全和完善是关系我国经济发展和社会稳定的大问题。我国目前的社会保险基金筹集方式存在着涵盖面过窄、约束力较差等诸多弊端 ,严重阻碍了我国社会保障制度的完善与发展。文章从这些弊端的分析入手 ,指出我国可以借鉴西方成功经验 ,开征社会保险税是可行和必要的。

The perfection of social security system is an important issue concerning our economic development and social stability.Our present money-raising mode of social security fund has two shortcomings:it covers a narrow range and has an incompact sanction etc.They are blocking the perfection and development of our social security system.This article begins from the analyse of these abuses and expatiates in detail the possibility of our borrowing the western successful experiences and beginning collecting the social security taxes.