【作者】 彭文芳；

【导师】 王国清；

【作者基本信息】 西南财经大学 ， 财政学， 2008， 硕士

【摘要】 开征社会保障税,完善社会保障筹资方式,是健全和完善社会保障体系的现实选择。目前,开征社会保障税已是大势所趋。对社会保障税的开征理论界存在不同的观点,对社会保障税的税制构建也存有不同的认识。为此,在借鉴世界各国社会保障制度经验的基础上,结合我国的国情,本文通过对社会保障制度的理论基础、我国现行社会保障制度存在的弊端的论述,提出了我国社会保障税开征的立法框架。第一部分,我国社会保障税开征的理论基础及必要性。通过对社会保障税开征的必要性的论述,我们可以看出开征社会保障税是社会保障资金的最佳筹集方式,是社会保障制度改革的关键。社会保障制度理论支持主要有福利经济学理论、贝弗里奇的福利计划、福利国家理论、市场失灵理论。第二部分,我国社会保障制度概况。我国现行的社会保障制度(养老保险制度、失业保险制度、基本医疗保险制度)存在有法律规范层次低、法规刚性较弱,筹集机制不规范,征收体制不规范,社会保障覆盖面窄等弊端。第三部分,国际社会的基本做法及值得借鉴的经验。通过对世界各国社会保障税课税范围、对象、税率、征收方式的阐述,为我国开征社会保障税提供了可以借鉴的经验。第四部分,我国开征社会保障税的宏观立法构想。随着我国国民经济的不断发展和社会保障制度的逐步完善,社会保障税开征的立法基础业已基本形成,在遵循社会保障税的基本立法原则的基础上,提出我国社会保障税的税制设计。通过以上论述,本文对我国征社会保障税的问题有了比较清楚的认识。更多还原

【Abstract】 The implement of social security taxies is an important means to collect money as well as to improve social security system. At present the implement of social security taxies is the trend of times. Different views are held about the implement of social security taxies as well the construction of tax system. On the basis of social security systems in different countries and our country’s conditions this paper is to focus on the theoretical foundation and problems of our social security system. Further more, this paper is to present the legislation frame of social security system.The first part of this paper is about the theoretical foundation and necessity of social security system. Through the discussion of the implement of social security taxes necessity we can see it is the best means to collect money and also of crucial importance to social security system. The theory foundations of social security system include welfare economic theory, Beverridge welfare plan, welfare state theory and Market Failure Theory.The second part is about a brief account of social security system in our country, which includes old-age insurance system, unemployment insurance system and basic medical insurance system. They are low and weak at regulation level, the collecting system and levying system don’t conform the standard and the people involved in social security system are not many.The third part is about international experience. This paper is to focus on tax items, tax category, tax rate and tax means in social security taxes in the world to provide us with some invaluable experience.The fourth part is concerned with legislation construction of the implement of social security taxes. The development of economy and the improvement of social security system provide the implement of social security system with legislation foundation. This paper is to present taxation design under the legislation principles of social security taxes.更多还原