我国实施社会保险费改税的障碍化解

ANALYSIS ON THE TRANSFORMATION OF SOCIAL INSURANCE FEES TO SOCIAL INSURANCE TAXES

我国实施费改税的主要障碍,涉及形式上的障碍和实质性的障碍。通过理论分析,结合对部分地区的调研,发现这些障碍要么不成立,要么可以规避。因此,开征社会保障税是可行的。费改税的形式障碍不能成立,而对于实质性障碍,可以通过按照个人账户规模实施税收返还、暂时不将城乡居民纳入征税对象、暂时维持"二元征收"体制和增强参保者对制度的预期等方法加以规避。

The main obstacles in the transformation of social insurance fees into taxes in China＇s social insurance system were concerned with both formal barriers and substantial obstacles. Theoretical analysis and investigations on some regions indicated that those obstacles were either nonexistent or easy to be pas- sed. Therefore it was possible to collect social security taxes. The formal barriers were not really existent while the substantial obstacles could be solved by measures such as tax reimbursement to personal account according to tax paid, maintaining dual-collection system, and strengthening individuals＇ expectation on social insurance system.