对我国征收社会保障税的法律思考

发布时间：2018-02-12 23:47

本文关键词： 社会保障社会保税筹资模式税收制度　出处：《吉林财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：社会保障税最早起源于美国，上世纪三十年代，正值资本主义世界经济大萧条时期，工厂纷纷破产倒闭，工人大量失业，国家无力支付失业工人的救济金。这对社会的稳定产生了不和谐因素。美国通过开征社会保障税一举解决了社会保障资金缺乏的困境，并带动了经济振兴。各国纷纷效仿，经过多年的发展，目前世界上已有100多个国家在国内征收了社会保障税，社会保障税也一跃成为很多国家的第一大税种。社会保障制度是一国保证国民生存和发展的重要制度，它对于国家的社会稳定和经济持续发展有着重要的影响。我国目前社会保障制度尚不完善，在覆盖范围、资金筹集、保障实施方面都还存在着缺陷和问题。而伴随着中国社会老龄化程度的加剧，体制改革造成的失业人口增加，对于我国未来社会保障的压力将与日俱增。在此背景下，，我们应尽快完善社会保障制度，以应付未来局面。而社会保障制度要想实施到位，最核心的要求就是资金保证。我国目前在这一环节极其薄弱。相比较国外已经通过开征社会保障税来解决社会保障基金的来源，我国目前尚处于社会保障费阶段。社会保障资金的筹集模式直接影响了我国社会保障资金筹集的境况，我国目前社会保障资金筹集存在着范围窄、征收困难、管理混乱等缺陷，而这些问题都直接影响了社会保障制度的落实。因此，我国应尽快开征社会保障税来解决上述相关问题，从根本上解决我国社会保障制度现阶段所处的困境，努力构建符合我国现实国情，可持续发展的社会保障制度。本文采取了综合分析和比较分析的研究方法。通过对社会保障税制度的起源和发展进行了解，再对我国现阶段社会保障筹集方式的缺陷进行分析，通过对比来论证了我国开征社会保障税的必要性和可行性，最后提出有关我国社会保障税制度构建的相关建议。全文除引言和结语外，分为4个部分：第一部分，概括的介绍了社会保障税的含义以及起源，并对目前社会保障税在世界的发展有了一个初步的认识；第二部分，分析我国现阶段社会保障基金的筹集模式，并对目前筹资模式的缺陷和不足进行了剖析；第三部分，提出了关于征收社会保障税的理论支持，再结合我国实际情况，来论证关于在我国开征社会保障税的必要性和可行性，证明在我国开征社会保障税已经到了关键时刻，而且社会保障税的开征对于我国将是大大有利的；第四部分，在结合我国现实国情的基础上，对未来开征社会保障税提出了一些建议和意见，在税收制度和相关配套法律制度上都要进一步的完善，以此来保证社会保障税能够顺利的开征。
[Abstract]:Social security taxes originated in the United States in -70s, during the Great Depression of the capitalist world, when factories went bankrupt and workers lost their jobs. The state is unable to pay for the benefits of unemployed workers. This has created a disharmonious factor in the stability of society. The United States has solved the plight of the lack of social security funds by imposing a social security tax, which has led to a revival of the economy. Countries have followed suit. After years of development, more than 100 countries in the world have collected social security tax, and social security tax has become the largest tax in many countries. The social security system is an important system to guarantee the survival and development of the people in a country. It has an important impact on the social stability and sustainable economic development of the country. At present, the social security system of our country is still imperfect, covering the scope and raising funds. There are still defects and problems in the implementation of the guarantee. With the aggravation of China's aging society and the increase of the unemployed population caused by the system reform, the pressure on the future social security of our country will grow day by day. In this context, We should improve the social security system as soon as possible in order to cope with the future situation. And if the social security system is to be implemented, The core requirement is the guarantee of funds. At present, our country is extremely weak in this link. Compared with foreign countries, we have already solved the source of social security funds by levying social security taxes. At present, our country is still in the stage of social security fee. The mode of raising social security funds has a direct impact on the situation of raising social security funds in our country. At present, there are some defects in the raising of social security funds in China, such as narrow scope, difficulty in collection, confusion in management, and so on. These problems have a direct impact on the implementation of the social security system. Therefore, our country should levy a social security tax as soon as possible to solve the above problems, and fundamentally solve the plight of our social security system at the present stage. Strive to build a social security system that conforms to the reality of our country and sustainable development. This paper adopts the research methods of comprehensive analysis and comparative analysis. Through understanding the origin and development of the social security tax system, this paper analyzes the defects of the current social security raising mode in China. This paper demonstrates the necessity and feasibility of levying social security tax in our country by comparison, and finally puts forward some relevant suggestions on the construction of social security tax system in China. The full text is divided into four parts except introduction and conclusion: the first part, This paper briefly introduces the meaning and origin of social security tax, and has a preliminary understanding of the current development of social security tax in the world. In the third part, the author puts forward the theoretical support on the collection of social security tax, and then proves the necessity and feasibility of levying social security tax in our country according to the actual situation of our country. Prove that the introduction of social security tax in China has reached a critical moment, and the introduction of social security tax will be greatly beneficial to our country; part 4th, based on the reality of our country, This paper puts forward some suggestions and suggestions on the future collection of social security tax, which should be further improved in the tax system and related supporting legal system, so as to ensure that the social security tax can be collected smoothly.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

【参考文献】