我国社会保障税相关法律问题研究

发布时间：2018-03-20 04:21

本文选题：社会保障　切入点：社会保障税　出处：《西北大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国作为一个社会主义市场经济国家,要健康快速的发展,不仅需要一个健康的经济增长率,还需要一个安定和谐的社会环境。但是近年来,随着我国经济的快速发展,“基尼系数”也随之扩大,这说明我国的贫富差距在继续扩大。社会保障制度作为市场经济制度的重要组成部分,它在缓和社会矛盾,缩小贫富差距,维护社会安定和谐等方面起着具有巨大的作用。同时,它对我国全面深入的改革也具有极其重要的意义。而社会保障制度的建立和完善,其中最重要的就是社会保障资金的来源和筹措。我国现行的社会保障制度还不健全,管理不够规范,征收力度也不够等等问题的不断出现,严重影响到社会保障资金的筹集。为了完善和健全我国的社会保障体系,解决社会保障资金的筹措问题,进行社会保障税的立法,实行社会保障税,开征社会保障税成为解决此问题的当务之急。本文首先以社会保障税的基础理论为开端,阐述它的概念特征以及作用,再分析我国开征社会保障税的必要性和可行性,得出我国开征社会保障税势在必行；然后我们通过对国外社会保障税制度具体的实践做出详细介绍,我们可以从他们那里借鉴出一些经验,再根据我国的实际情况可以得出一些对我们非常有意义的启示；最后我们根据国外实践的经验和启示,对我国的社会保障税的具体法律制度进行设计,再对相关配套制度进行完善,从而来完善和健全我国的社会保障体系。
[Abstract]:As a socialist market economy country, in order to develop healthily and rapidly, China needs not only a healthy economic growth rate, but also a stable and harmonious social environment. With the rapid development of China's economy, the "Gini coefficient" has also expanded, which shows that the gap between the rich and the poor in our country continues to widen. As an important part of the market economy system, the social security system is easing social contradictions and narrowing the gap between the rich and the poor. The maintenance of social stability and harmony plays a great role. At the same time, it is also of great significance to the comprehensive and in-depth reform of our country, and the establishment and improvement of the social security system, Among them, the most important is the source and financing of social security funds. The current social security system in our country is not perfect, the management is not standardized, and the levying force is not strong enough, and so on. In order to perfect and perfect the social security system of our country, solve the problem of raising social security funds, carry on the legislation of social security tax, implement social security tax, Levying social security tax becomes the urgent matter of solving this problem. This paper begins with the basic theory of social security tax, expounds its conceptual features and functions, then analyzes the necessity and feasibility of levying social security tax in our country, and concludes that it is imperative for our country to levy social security tax. Then we make a detailed introduction to the specific practice of the foreign social security tax system, we can draw some experience from them, and then according to the actual situation of our country, we can draw some very meaningful enlightenment to us; Finally, according to the experience and inspiration of foreign practice, we design the specific legal system of social security tax in our country, and then perfect the relevant supporting system to perfect and perfect the social security system of our country.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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