我国社会保险费税选择问题研究

发布时间：2018-05-05 19:08

本文选题：社会保险 + 费改税　；参考：《兰州财经大学》2017年硕士论文

【摘要】：社会保险作为社会稳定的保障机制,为社会成员提供社会保障,是现代社会政府的一项重要职能;而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,确立合理、完善的社会保险筹资方式是一个国家社会保险体系构建中的核心问题。我国社会保险缴费制建立较晚,目前仍然处于改革和发展阶段。因此存在很多不完善的地方,主要包括人口老龄化愈加严峻、征收难度大、个人账户长期空账运行、社保统筹层次低,基金监管不完善、各地区贫富差距大等。我国很多学者提出用社会保险税代替现行缴费制,以解决社会保险基金筹资方式存在的缺陷和不足。本文结合社会保险的基本概念及相关理论,阐述了社会保险的基本特征及主要功能,并对我国社会保险缴费制的形成和发展过程进行了梳理归纳。然后结合国际社会保险费与税交替选择的历程,对国际社会保险筹资方式进行比较研究,借鉴了发达国家社会保险筹资方式的经验。重点从继续实行缴费制和实行“费”改“税”筹集社会保险基金的优势和局限进行了探讨。最终,针对我国现阶段社会保险的发展状况及存在的问题,提出了将社会保险统筹部分费改税,个人账户实行名义制并继续实行缴费制的意见。
[Abstract]:Social insurance, as a mechanism of social stability, provides social security for social members, which is an important function of the government in modern society, and adequate social insurance funds are the basis for the existence, development and continuous improvement of social insurance system. Therefore, it is the core problem in the construction of a national social insurance system to establish a reasonable and perfect way of social insurance financing. China's social insurance payment system was established late, and is still in the stage of reform and development. So there are a lot of imperfections, including the aging of population, the difficulty of collecting, the running of personal account, the low level of social security, the imperfect supervision of fund, the big gap between rich and poor in various regions, and so on. Many scholars in our country propose to replace the current payment system with social insurance tax in order to solve the defects and deficiencies in the way of raising funds for social insurance. Based on the basic concepts and related theories of social insurance, this paper expounds the basic characteristics and main functions of social insurance, and sums up the formation and development process of social insurance contribution system in China. Then, combining the course of the alternative choice of international social insurance premium and tax, this paper makes a comparative study on the financing methods of international social insurance, and draws lessons from the experience of the developed countries in the financing of social insurance. This paper probes into the advantages and limitations of raising social insurance fund by continuing to carry out the system of payment and implementing the reform of "fee" and "tax". Finally, in view of the development situation and existing problems of social insurance in our country at present, this paper puts forward the opinion that part of the social insurance fee should be changed into tax, the personal account should be nominal and the payment system should continue to be put into practice.
【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;F842.61

【相似文献】