摘要
尽管近年来开征社会保障税的呼声很高 ,但囿于我国现行的分税制财政体制和养老保险改革中存在的一些问题 ,目前尚不具备开征社会保障税的现实条件。我国养老保险基金由社会帐户和个人帐户两部分组成 ,但其中只有个人帐户部分才具备进入资本市场的必要性和可能性。由于我国养老保险基金的个人积累部分目前存在着严重的“空帐户”问题 ,即个人帐户只有数字记录而无现实的资金 ,因此 ,养老基金进入资本市场的时机尚未成熟。
Toimpose social security tax has been a hot topic in recent years.However,the fiscal system in China and some problems arising from the pension refor mimply that the imposition of social security tax is not feasible at present.Only individual account in pension fund has the necessity and possibility of entering into the capital market.Considering the serious matter of “blank account” ,that is,there is only figure record on individual account but actually no money,it leaves a long way for pension to enter capital market.
