我国实施社会保险费改税的障碍化解
发布时间：2019-07-19 18:42
【摘要】：我国实施费改税的主要障碍,涉及形式上的障碍和实质性的障碍。通过理论分析,结合对部分地区的调研,发现这些障碍要么不成立,要么可以规避。因此,开征社会保障税是可行的。费改税的形式障碍不能成立,而对于实质性障碍,可以通过按照个人账户规模实施税收返还、暂时不将城乡居民纳入征税对象、暂时维持"二元征收"体制和增强参保者对制度的预期等方法加以规避。
[Abstract]:The main obstacles to the implementation of fees and taxes in China involve formal obstacles and substantive obstacles. Through theoretical analysis, combined with the investigation of some areas, it is found that these obstacles are either not valid or can be avoided. Therefore, it is feasible to impose a social security tax. The formal obstacle of fee to tax can not be established, but for the substantive obstacle, it can be avoided by carrying out tax return according to the scale of individual account, not bringing urban and rural residents into the tax object for the time being, maintaining the "dual collection" system and strengthening the expectation of the insured.
【作者单位】： 四川大学公共管理学院;
【基金】：国家社科基金项目(11BGL071)
【分类号】：F812.42;F842.6
[Abstract]:The main obstacles to the implementation of fees and taxes in China involve formal obstacles and substantive obstacles. Through theoretical analysis, combined with the investigation of some areas, it is found that these obstacles are either not valid or can be avoided. Therefore, it is feasible to impose a social security tax. The formal obstacle of fee to tax can not be established, but for the substantive obstacle, it can be avoided by carrying out tax return according to the scale of individual account, not bringing urban and rural residents into the tax object for the time being, maintaining the "dual collection" system and strengthening the expectation of the insured.
【作者单位】： 四川大学公共管理学院;
【基金】：国家社科基金项目(11BGL071)
【分类号】：F812.42;F842.6
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