【作者】 孟夏；

【导师】 牛忠志；

【作者基本信息】 山东科技大学 ， 经济法学， 2009， 硕士

【摘要】 健全、规范的社会保障制度是社会稳定和国家长治久安的重要保证。我国目前的社会保障制度存在的问题,突出地表现在资金筹措方面:社会保障基金筹措的法律体系不完善,立法层次低;社会保障基金筹措的范围过窄,刚性不足;社会保障缴款制度统筹层次低,征收不规范;社会保障缴款制度缺乏公平性;社会保障基金管理混乱,保值增值能力差等方面。这些问题的存在,已经成为了制约我国社会保障制度改革进一步深入的“瓶颈”。特别是在当前我国提出构建和谐社会、建设社会主义新农村这一重要目标的历史时刻,改革和完善我国社会保障资金的筹集方式就显得尤为迫切。为此,我们有必要学习和借鉴世界各国通行的做法,开征社会保障税,以更具有法律强制力的税收形式筹集社会保障资金。本论文的主要内容和观点:第一,在分析社会保障税的基本特征的基础上,论证了现阶段我国开征社会保障税的必要性和可行性,并通过反面论证回应了部分学者对我国开征社会保障税的疑虑。第二,对主要发达国家的社会保障税的设置方式,以及诸如社会保障税纳税人、课税对象等社会保障税的构成要素系统梳理,以期从中借鉴。笔者认为,社会保障税的项目由少到多,逐步增加;社会保障税的征收与管理应该分开等成功经验是对我国开征社会保障税有益启示。第三,借鉴国外经验,结合我国实际情况,对未来我国开征社会保障税具体制度设计的建议有:我国开征社会保障税的总体思路、目标和基本原则;以社会保障税的税法主体、课税客体与计税依据、税目与税率等为内容的未来我国开征社会保障税具体制度的设计;还有配套立法的制定,所得税制度的配套改革等未来我国开征社会保障税的相关配套措施实施建议。总之,为克服现行社会保障筹资方式的种种弊端,推动我国社会保障制度的发展与完善,我们必须积极稳妥地开征社会保障税,科学、规范的设计社会保障税具体开征制度,及时跟进相关配套措施,从而促进我国的社会稳定和经济的持续健康增长,人民安居乐业。更多还原

【Abstract】 Improve and standardize the social security system is an important national economic system as well as social stability and an important guarantee for national long-term stability. The current social security system in China, the problems existing in the financing of prominent aspects: Financing of social security funds imperfect legal system, legislative level is low; Social Security is too narrow the scope of funding, lack of rigidity; System of social security contributions of low-level co-ordination, the collection of non-standard; Lack of social security contributions system fairness; Social security fund management confusion, poor ability to preserve and increase the value area. The existence of these problems has become Chinese social security constraints further in-depth reform of the system of the "bottleneck" .Especially in the current proposed building a harmonious society in China, building a new socialist countryside objectives of this important historical moment, Reform and improve Chinese social security fund-raising approach is particularly urgent. In order to address current and future sources of funding social security and management issues, we need to learn from countries around the world practice, the introduction of social security taxes, a more legally binding form of the tax raise social security funds, out of the woods, better improve and standardize the social security system.The main contents and views of this paper:First of all, Social security taxes in the analysis of the basic characteristics, demonstrated at this stage the introduction of social security tax in China the necessity and feasibility, Through the negative response of some scholars argued for the introduction of social security taxes in our country’s concerns.Secondly, With a view to learn from Study of major developed countries set up social security tax means tax, and as well as taxpayers, taxable social security taxes of social security elements, The author believes that the constituent elements of the analysis, Come for example, social security taxes from the less to the project, and a gradual increase; Social Security tax and management should be separated from the introduction of many of Chinese social security tax beneficial inspiration.Thirdly, the above theoretical analysis and learn from foreign experience, In light of the actual situation of our country based on the future of Chinese introduction of social security tax system specific design proposals, That part of the theme is also part of this paper, These include: Chinese introduction of social security taxes of the general concept, objectives and basic principles; Social security taxes to the main body of tax law, taxation and the tax basis of the object, such as tariff and tax rates for the content ,the introduction of the future of Chinese social security tax specific system design; There are supporting legislation, Income tax system reform, such as supporting the introduction of the future of Chinese social security tax measures related to the implementation of the recommendations.Finally, In order to overcome existing social security financing of various defects, Chinese social security system to promote the development and improvement of .We must actively and steadily to the introduction of social security taxes, Scientific and standard design specific introduction of social security tax system. Timely follow-up related measures, So as to promote Chinese social stability and sustained and healthy economic growth, and the people live and work in peace.更多还原