基于税费之争的我国社会保险基金筹集方式研究

A Study on the Way of Raising Social Insurance Fund in China Based on the Battle between Taxes and Fees

社会保险基金筹集是我国社会保险基金法律制度的重要内容。社会保险基金筹集方式是基金的资金来源,关系到社会保险基金的物质基础。我国传统的基金筹资单纯采取"费"的方式,已经不能满足公民权利的期待。近年来,"税"与"费"之争已经进入主流知识分子的理论视野,成为探讨社会保险基金募集的热点论题。无论从哪个角度来看,"税"与"费"都并不矛盾,具有相通性。在现代国家,采取税费结合的筹资方式符合社会整体利益和公民个人利益,是社会保险事业法治化的必要之举。针对我国当前实际,税费结合就是要在坚持原本收"费"基础上,课征社会保险税。

The collection of social insurance fund is an important content of legal system of social insurance fund in China. The way of raising social insurance fund is capital source of the fund, which concerns the material base of social insurance fund. It can be seen that the traditional collection way of simply adopting the method of fees al？ready cannot satisfy the expectations of citizens’rights. In recent years, the battle between tax and fees has en？tered the theory field of vision of mainstream intellectual, and has become a hot topic of social insurance fund rais？ing. From any point of view, taxes and fees are not conflicting, but interlinked. In modern countries, the combina？tion of tax and fees accords with the interests of society as a whole and individual citizens, which is necessary to make social insurance undertakings according to the rule of law.