我国实行社会保障费改税问题的理性考量——基于社会保障水平分析视角

A rational consideration of transforming administrative fees into taxes in social security in China——Based on analysis of social security level

社会保障税费之争不能囿于制度优劣比较,应当着眼于制度与经济社会发展的匹配。我国社会保障制度特征及缺陷是社会保障供求失衡的重要原因,导致社会保障支出水平低下和不适度,同时也成为制约我国社会保障费改税的制约因素,因此改进制度效率是我国社会保障费改税路径选择的必经之路。

The debates between administrative fees and taxes in social security should focus not only on the comparison of advantages or disadvantages between different institutions,but also on the coordination between institution and economic and social development.The characteristics and defects of social security system in China are the najor cause of imbalance between demand and supply in social security,which leads to low and improper expenditure of social security and becomes the restricting factor against transforming administrative fees into taxes in social security in China.Therefore,the improvement of institution efficiency is the inevitable path for transforming administrative fees into taxes in social security in China.