关于社会保险税若干理论问题的思考

Thought for Theory Problems of Social Insurance Tax

随着我国社会保障制度的改革 ,社会保险基金费改税是必然趋势。作为一个税种名称 ,“社会保险税”比“社会保障税”要较为科学和规范 ;社会保险税的公平性比一般性政府税收较差 ,而其对效率原则的体现又弱于一般性政府收费。对社会保险基金实行相对独立的预算管理是社会保险制度有效运行的保障。目前我国开征社会保险税应坚持的基本原则是 :低标准。

Along with the social security system reform, it is a certain trend that social insurance 'fee' changes over to 'tax'. 'Social Insurance Tax' is a scientific and regular name for social insurance fund. The equality of the social insurance tax is weaker than the general government taxes and the efficiency of it is also weaker than the general government fees. The general principles of the China's social insurance tax are low standard, following in order and advancing step by step, and management in unison.