【作者】 胡鹃；

【导师】 彭迪云；

【作者基本信息】 南昌大学 ， 公共管理， 2007， 硕士

【摘要】 随着社会主义市场经济的不断发展,现行筹集社会保障费用的社会统筹方式,已不适应市场经济发展的要求,适时开征社会保障税,研究和探讨新形势下如何改革社会保障资金的筹集方式,设置一个公平合理的社会保障模式,业已成为摆在我们面前的一个重要课题。本文在阐述相关理论和国际惯例的基础上,首先通过对社会保障基金筹资现状和存在的问题进行剖析,指出开征社会保障税的必然性和可行性,得出开征社会保障税是社会保障基金筹资的最好方式的结论。然后,又通过对世界各国的社会保障税模式进行比较和分柝,以资对我国社会保障税的开征提供可借鉴的经验,并在尊重我国实际情况的前提下,从社会保障税设计应遵循的原则、社会保障税模式的选择,税制要素设及其配套建设等方面提出了我国社会保障税的总体设计,以期对我国社会保障体系的完善有所裨益。本文结构由六部分(章)组成。第一部分介绍了社会保障和社会保障税的基本理论。第二部分比较分析了具有代表性的发达国家和发展中国家社会保障税法律制度的构建模式、国外社会保障税的设置、基本要素、征收管理等,为我国制定的社会保障税法寻找借鉴。第三部分论证了我国社会保障税立法的必要性和可行性。第四部分通过回顾我国社会保障制度的发展,分析了我国社会保障制度存在的问题,提出选择社会保障税作为筹资方式。第五部分借鉴国际经验并结合我国国情,提出了我国社会保障税的立法定位,应遵循的原则以及配套政策。第六部分为结论与展望。更多还原

【Abstract】 With the continuing development of the socialist market economy, the financing style of the existing social security , is no longer suited to the developing market economy. To introduct the social security tax timely, study and explore reforming the financing style of social security at the new situation, set up a fair and reasonable social security model, has been an important subject. It is of great and far-reaching significance to the promotion of China’s economic development and social progress.From a new perspective ,we can see clear the domestic and foreign social security tax system and the status, particularly the inspiration and reference of several typical of developed and developing countries’ social security tax is very important to Chinese social security system, and building the author social security tax framework of the basic theory of the Chinese imminent introduction. By analysis of the financing’s status and existing programs, we can point out the necessity and feasibility of introduction the social security tax in China, and collection of social security tax is the best way to conclude the social security funds.By the comparition and analysis of other countries’ style of social security tax, it can give more lessons; in the premise of Chinese actual situtiation , we point out the overall design about the principle, the style, system design, and matching police. It will give benefits to the perfection of social security system..There are five parts in this paper. The first part introduced social security and social security tax’s basic theory. The second part compare and analysis the legal system mode, setup, basic elements, collection and management of the representative developed and developing countries’ social security tax . The third part proves the necessity and feasibility of legislation of China’s social security tax. The fourth part through reviewing the development China’s social security system, analysis the existing problems of China’s social security system, and to choose social security taxes as means of financing. The fifth part combine China’s national conditions and learn from international experience, put forward China’s social security tax legislation positioning and the principles, as well as matching police. The sixth part is the conclusion and prospection.更多还原