现行社会保障模式调整与税制设计

【作者】 缪健健；

【导师】 唐贤兴；

【作者基本信息】 复旦大学 ， MPA， 2008， 硕士

【摘要】 改革开放以来,中国社会经济不断发展,社会保障制度逐步完善,已经初步建立起了具有自身特色的社会保障体系,但是问题和矛盾依然很多,与逐步建立起来的社会主义市场经济体制越来越不相适应。现行的社会保障制度还不健全,管理还不规范,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。社会保障税是用于筹集社会保障所需资金的一种税或税收形式的缴款,现已被许多国家所采用并作为社会保障资金筹措的主要手段。近年来,中国社会保障制度的改革取得了较大的进展,一个符合社会主义市场经济要求的社会保障制度框架正在逐步建立,但其在实践中还存在着诸多问题,而且社会保障税在中国也还未付诸实施。因此,对中国开征社会保障税的研究不仅具有重要的理论意义,而且还具有重要的应用价值。为了进一步完善、健全社会保障体系,解决当前和今后社会保障资金来源和管理体制问题,开征社会保障税已成为当务之急。针对这些问题,本文从相关社会保障基本理论问题为研究起点,阐明了社会保障税的理论依据,在对中国现行社会保障基金筹集存在的问题研究的基础上,进一步说明了中国开征社会保障税的必要性与可能性,并通过借鉴国际社会开征社会保障税的先进经验,结合中国的实际情况,对中国社会保障税税制基本构架进行了初步设计,提出了开征社会保障税相关的配套措施。本文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。文章主要采用了规范分析与实证分析、定量分析与定性分析、国内研究与国际比较相结合等方法。通过实证分析指出中国的社会保障基金筹措的现状及存在的问题,运用规范分析得出中国开征社会保障税的必然性。把理论研究与实证分析相结合,以全新的视角论述了国内外社会保障制度和社会保障税的现状,尤其是几个典型的发达国家和发展中国家征收社会保障税对中国税制建设的启示和借鉴,构建了社会保障税的基本理论框架。在此基础上系统剖析了社会保障税本身的制度缺陷及应对,并结合当前中国社会保障现状,研究了社会保障税在中国开征的必要性和目前还未付诸实施的原因。论文最后按照社会保障税的专款专用和受益原则特点,结合中国国情,采用比例税率的方式和综合课征的方法,对社会保障税的税制进行了具体的设计。给出了开征社会保障税的具体税制设计,提出完善社会保障税的补充机制这也是本文的创新所在。更多还原

【Abstract】 Since reform and opening up, Social-economy increasingly development of our country, the social security system has gradually improved, but it already has many questions and contradictories that are increasingly not suited the socialist market economic system which is gradually built up. The current social security system is still not perfect, and management is still not standardized, the raising methods of social security fund has some shortcomings and there has huge hidden dangers in the management and operation of fund. The social security tax is uses in to collect the social security to need fund one kind of tax or tax revenue form paying for, is already used by many countries and the main method which rises as the social security fund. In recent years, our country social security system reform has made a bigger progress, conforms to the socialist market economy request social security system frame gradually to establish, but it also has many problems in the practice, moreover the social security tax has not also put into practice in our country. Therefore, begins levying taxes the social security tax research to our country not only to have the important theory significance, moreover also haste important application value. In order to further improve and perfect the social security system and solve the sources and management system of social security funds at current and future, the introduction of social security tax has become an urgent task. In light of these problems, this article explained the theoretical issues of social security tax from the basic theoretical issues of social security. Study on the basis of the existing problems of social security fund raising, further showed the necessity and the possibility of levying social security tax in our country. Through the advanced experience of the international community who has already levied social security taxes with actual conditions of China, we give a preliminary design of the social security taxes to our country’s social security tax system and propose some necessary correlation measures about levying social security tax. This article advocated the social security fund should be tripartite reasonably shares mainly by the country, the unit and individual. The suggestion of begin levying the social security tax, enacted the law of social security tax, and perfect social security fund collection, management and surveillance system.This article has mainly used the standard analysis and the real diagnosis analysis, the quantitative analysis and the qualitative analysis, the domestic research and the international comparison unifies and so on the method. Through the real diagnosis analysis pointed out our country the social insurance fund raises the present situation and the existence question, obtains our country using the standard analysis to begin levying taxes the social security tax inevitability. Unifies the fundamental research and the real diagnosis analysis, elaborated domestic and foreign social security system and the social security tax present situation by the brand-new angle of view, in particular several typical developed countries and the developing nation levy the social security tax to our country tax system construction enlightenment and the model, has constructed the social security tax elementary theory frame. The system analyzed the social security tax itself system flaw in this foundation and should to, the parallel connection gathers the current our country social security present situation, the reason which in our country studies the social security tax which to begin levying taxes the necessity and at present has not put into practice. The paper finally defers to the social security tax to earmark a fund for a specific purpose and to profit the principle characteristic, unifies our country national condition, uses method which the proportional tax rate the way and the synthesis class drafts, has carried on the concrete design to the social security tax system. Produced began levying taxes the social security tax concrete tax system design, proposed consummation social security tax supplement mechanism this also was this article innovation is at.更多还原