关于开征社会保险税问题的研究-财政专业论文.docxVIP

关于开征利会保险税问题的研究中文提要 关于开征利会保险税问题的研究 中文提要 充足的社会保险资金是社会保险制度存在、发展和不断完善的基 础。因此，确定合理的社会保险筹资方式是各国社会保险体系构建中 的重要一环。目前，我国的社会保险筹资手段是采取征收社会保险费 的方式。按照国务院《社会保险费征缴暂行条例》，社会保险费的征收 机构由省、自治区、直辖市人民政府规定，可以由税务机关征收，也 可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构征 收。事实已经证明，由税务部门征收社会保险费的效率要比由社会保 险经办机构征收的效率高，但也存在一些问题。因此，理论界和决策 部门重新考虑采用开征社会保险税的方式来征收社会保险资金。 本文首先从社会保险资金的征收管理的角度着手，分析得出采用 社会保险税的筹资方式将优于现行的社会保险费方式。在此基础上， 本文详细探讨了我国社会保险税制的基本构想，以及一系列相关问题 的配套改革，如税收制度的调整，预算制度的改革，工资制度的完善， 社会保险法的建立，等等。 关键词：社会保险税社会保险筹资方式税收制度预算制度 社会保险法 作 者：王维 指导老师：孙文基 垦!!竺!塑!!些型!竖曼21型!!!!翌!竺!坚 垦!!竺!塑!!些型!竖曼21型!!!!翌!竺!坚 垒!!!翌里 Research of Levying Social Insurance Tax Abstract Su伍cient social insurarlce fund iS the basic of existence．development and continuously perfecting of the social insurance system．Therefore，An appropriate measure of social insurance financing is important for any social insurance systems．Now it is social insurance fees to raising social insurance fund in our country． According to PROVISIONAL REGULATIONS OF LEVYING SOCIAL INSURANCE FEE issued by the State Council，the imposing institution of social insurance fee carl be tax institutions，or social security operation agencies set up by the bureau of labor and social security,which is regulated by the province，autonomous region and municipality directly under the Central Government．Facts have proved that，the efficiency of imposing by social security operation agencies is higher t11an that by tax institution．But some questions exist． Therefore，the academia and the bureau that make policy rethink adopt the way of levying the social insurance tax to finance the social insurance fund． This text analyses out that the social insurance tax to financing the social insurance fund is superior to the current way of fee，from the angle of levy and management of the social insurance fimd．On the basis of this， we discussed the basic idea of the social insurance tax system of our country in detail in this text，and the coordinated reform of a series of relevant problems，such as the adjus