我国社会保障税制设计研究

发布时间：2018-04-11 02:20

本文选题：社会保障税 + 税制设计　；参考：《兰州财经大学》2017年硕士论文

【摘要】：我国社会保障基金自创立之初,便采用社会保障费的形式进行征缴,而且我们不得不承认,在很长的一个阶段,这种社会保障费的征缴方式对我国社会保障事业的发展,甚至是我国经济社会的发展都产生了巨大的促进作用。首先,社会保障费的征缴方式使得社会保障的覆盖面得到了扩大,绝大多数的居民被纳入到了社会保障体系当中,这在一定程度上促进了社会公平;其次,社会保障费的征缴方式,在我国社会保障的发展历程当中提供了坚实的基金支持,促进了经济社会的发展,有利于居民生活水平的提高。然而,通过改革开放,我国经济快速发展,社会明显进步,各方面都发生了翻天覆地的变化,人口老龄化越来越严重,社会保障制度却没有较大改变,显然,这不仅不利于社会保障事业的健康发展,也不利于我国经济社会的稳定发展。所以,我们急切地需要改革当前实行的社会保障制度,让其能够满足并促进我国经济社会的长期发展。本文的研究对象就是当前众多国民关心的社会保障问题,首先,对相关的理论进行了分析介绍,指出了社会保障税在我国开征的可行性,并且根据我国现在的具体国情,对我国社会保障税进行了整体框架的构建,从纳税人、征税对象、计税依据、税率、纳税期限、减免政策、征管办法等方面进行了较为充分的探讨研究,而后,还分析了在社会保障税实施过程中可能遇到了各种问题,针对这些问题进行了具体分析,给出了相对应的解决办法,文章最后给出了结论,即我国应该加快社会保障“费改税”的步伐,开始征收社会保障税,同时还对实施效果进行了展望。
[Abstract]:Since its inception, the social security fund in China has been collected in the form of social security fees. Moreover, we have to admit that in a very long period of time, this form of collection of social security fees has contributed to the development of social security in our country.Even the economic and social development of our country has produced the huge promotion function.First, the way social security fees are collected has expanded the coverage of social security, and the vast majority of residents have been brought into the social security system, which to some extent has promoted social equity.The collection and payment of social security fee provides solid fund support in the course of the development of social security in our country, promotes the development of economy and society, and is beneficial to the improvement of residents' living standard.However, through the reform and opening up, our country's economy has developed rapidly, the society has made remarkable progress, all aspects have undergone earth-shaking changes, the aging population is getting more and more serious, but the social security system has not changed much. Obviously,This is not only unfavorable to the healthy development of social security, but also unfavorable to the steady development of our economy and society.Therefore, we urgently need to reform the current social security system so that it can meet and promote the long-term development of China's economy and society.The research object of this paper is the social security problem which is concerned by many people at present. Firstly, the relevant theories are analyzed and introduced, and the feasibility of levying social security tax in our country is pointed out, and according to the current situation of our country,The whole frame of social security tax of our country has been constructed, from the taxpayer, the object of taxation, the tax basis, the tax rate, the tax period, the reduction and reduction policy, the collection and management method and so on, has carried on the quite thorough discussion and research, then,It also analyzes the various problems that may be encountered in the process of implementing social security tax, analyzes these problems concretely, and gives the corresponding solutions. Finally, the paper gives a conclusion.That is, our country should speed up the pace of social security "fee into tax", begin to collect social security tax, and also prospect the effect of implementation.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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