【作者】 刘明丽；

【导师】 赵明；

【作者基本信息】 西南交通大学 ， 法学理论， 2007， 硕士

【摘要】 社会保障制度对于国家经济发展和社会稳定具有十分重要的作用。社会保障基金是国家重要的战略储备。我国目前的社会保障制度很不完善,社会保障基金的筹集方式存在缺陷,基金的管理和运作存在巨大的隐患。针对这些问题,笔者试从财税法、社会保障法的角度对如何完善我国的社会保障基金筹集机制进行分析与探讨。笔者主张社会保障基金应该主要由国家、单位和个人三方合理分担,建议开征社会保障税,制定社会保障税法,完善社会保障基金的筹集、管理和监督制度。论文包括三部分;第一部分列举了国内外学者对“社会保障”涵义的不同理解,阐述了笔者对社会保障的认识,并对社会保障基金的筹集模式进行了界定,对基金筹集渠道进行了分析,介绍了社会保障税的起源和发展。第二部分的主要内容是分析了当前我国社会保障基金筹集机制的现状,指出其存在的问题和不足。阐述了社会保障税和费各自的优势,提出了自己的看法。建议我国开征社会保障税。第三部分在设置内容、征管方式、基本制度方面借鉴了西方发达国家开征社会保障税的经验,提出了我国社会保障税法的立法原则,定位和构想,提出了社会保障税的具体制度设计。建议颁布《社会保障税法》,并进而对社会保障法律体系的完善和配套改革提出建议。更多还原

【Abstract】 The establishment and consummation of the social security system is very important to economical development and social stability. Social security fund is important strategic reserve for the country.At present, our social security system is still very imperfect; there are problems about ways of fund-raising and hidden danger in fund management and operation. In view of above questions, the author tries from the angle of taxation law and social security law to discuss and analyze the social security fund-raising mechanism. The Author advocate that the social security fund-raising mechanism should transform "Paying fees" into "paying taxes", Suggest to levy social security tax and formulate Social security tax law: The author also analyzes how to consummate the system of fund management and operation.This paper amounts to three chapters:Chapter one shows different understandings and proposes the author’s viewpoint of "social security", then define the concept and channels of social insurance fund-raising, and introduces the social security tax origin and develop,Chapter two reviews the history of our social security fund-raising system, discusses current difficult and insufficient in fund-raising, introduces the certainty that the tax system of social security in our country legislates, analyzes concepts and characteristics of social security payment and social security tax. The author suggests that our country begins to collect social security tax.Chapter three interposes content, collection and administration way and studies the experience of western country. Then discusses how to consummate social security fund-raising system. Legislative principles are discussed and tax law is designed thoroughly. At last, the author analyses the main supplementary measure about the tax system of the social security legislation and supporting reforms.更多还原