项目式还是对象式——社会保障税设置模式比较及其选择

Project Type or Object Type

社会保障税对一国社会稳定和经济发展可以起到"安全阀"作用,可以作为和谐社会的"稳定器"。社会保障税设置模式是社会保障税理论与现实一个最基本的问题。世界范围内的社会保障税大致上可以划分为项目式、对象式及混合式三种设置方式,三种模式各有优缺点,互为补充。通过比较分析这三种设置方式,再结合我国实际,认为对象式和项目式均不符合我国目前的现实,我国宜采取混合式社会保障税模式,即兼有参保对象与参保项目的设置模式。

The social security tax can act as a ＂safety valve＂ for a country＇s social stability and economic development, which can be used as ＂stabilizer＂ to the harmonious society. Setting mode of the social security tax is the basic issue on basic theory as well as practical hotpot about the social security tax. The social security tax can generally be classified into three setting methods around the world, namely the project type, object type and mixed type, and they all have advantages and disadvantages, complement each other. By comparing and analyzing the above-mentioned setting modes, considering the situation of our country, we believe that project type and object type donlt meet Chinals reality. We should adopt hybrid model of social security tax, which can combine insured objects with projects.