【作者】 陈菲；

【导师】 宋槿篱；

【作者基本信息】 湖南大学 ， 经济法学， 2009， 硕士

【摘要】 社会保障制度的核心问题之一就是社会保障资金的来源问题。目前世界上主要有社会保障税、统筹缴费和预算基金帐户制三种社会保障资金的筹资方式。我国目前主要采用采用收费的方式筹集社会保障基金,这种筹资模式的弊病主要有统筹手段刚性不足、社会保障统筹覆盖面过窄、社会保障基金收缴困难、欠费现象严重、征收不规范等弊病,难以保证社会保障资金的需要。我国具有开征社会保障税的必要物质保证和思想基础,并有良好的税收队伍作为组织保障,所以应当采取征收社会保障税的方式来筹集社会保障资金。美国、英国、德国、瑞典等国典型的征收模式为我国开征社会保障税起了一定的借鉴意义。我国社会保障税的构建应当坚持税收法定原则、普遍性原则、公平和效率相结合原则。在具体税制的构建上,应当将纳税人的范围扩展到自营人员、自由劳动者、行政事业单位及其职工。在按收入水平进行划分的基础上,逐步将农民纳入社会保障税的纳税人范围;应设置起征点和最高应税额;税目范围不宜过宽,在将基本养老保险费、医疗保险费和失业保险费合并的基础上,统一征收社会保障税;实行比例税率为主、定额税率为辅的税制结构,开征初期税率宜低不宜高。此外,应当加强相关政策的配套、建立有效的社会监督机制,以促进社保基金的监管和保值增值。更多还原

【Abstract】 The source of social security fund is one of the core issues of social security system. There three main ways to finance it in the world, namely social security tax, The pool pays the fees and budget fund account. At present, the social security fund in our country is mainly financed by personal payment which has many shortcomings namely lacking of specific prescriptions, too narrow coverage, troubles in collection, too many outstanding accounts, non-standard collections and so on. Raising the security fund in this way can hardly meet its needs. In our nation, there are the necessary physical premise and idea base for collecting social security tax, as well as the trained tax collectors as an organization guarantee, so it is reasonable to collect social tax to raise the fund. The collecting model implemented in America, British, German, Sweden, etc provides a reference for us to collect social security fund. The collecting system must be established according to the principles of taxation, universality and combining justice with efficiency. The coverage should extend to include the self-employed, free labors, administrative institution and their stuffs.What’s more the farmers will gradually be included to pay their social security tax according to their income level. The minimal and maximal amount of social security tax should be settled. The tax items, including old-age insurance, medical insurance and unemployment insurance, are uniformly collected under a tax-structure based on proportion taxation with fixed rate as a supplementation; and it is better to set the rate low at the early stage. At last, the related policies should be strengthened and effective supervise system should also be set up, so as to facilitate supervision and increase their value.更多还原