论我国社会保障税法的制度构建

发布时间：2018-03-24 21:06

本文选题：社会保障税　切入点：必要性　出处：《西北大学》2016年硕士论文

【摘要】：自19世纪末德国首创社会保障税,1935年美国正式实行到现在,百余年的时间里社会保障税已然成为了西方国家的主要税种之一。而我国从改革开放以来一直对社会保障资金的筹集实行收费制,虽然收费在当时情况下适应了改革开放的需求,促进了社会保障事业的发展,但随着社会主义市场经济的发展,收费的形式越来越不能满足社会保障制度的正常运转,出现了如征收刚性不足、资金来源稳定性欠缺、征收管理不规范等诸多问题。在此情况下,依照国外的经验,开征社会保障税已成为我国未来社会保障制度的发展方向,也是党和国家治国理政的决策之一。为了使未来的社会保障税更加科学和完善,故作此研究。综合国内外对社会保障税的基础研究,本文首先在明晰社会保障税含义的同时,根据该税种结合社会保障和税收两种制度的特点,阐述社会保障税的特征,其次在必要性(缴费制的缺点和收税的优点)以及可行性(法理基础、经济基础、制度基础)两个方面论证了开征社会保障税的正当性。接着介绍了国外几个代表性国家的社会保障税模式,阐述了德国、英国、美国其各自模式的主要内容和优缺点,总结了用立法形式(税收)保证筹集资金、符合一国国情、加强征收管理这三方面的实践经验,为我国社会保障税的制度设计提供有益参考。结合我国国情,借鉴域外经验,初步确定我国社会保障税的基本法律制度。基本原则为税收法定原则、符合国情原则、共同负担原则、专税专用原则,具体税制要素为扩大纳税人范围、明确课税对象、优先重要税目、采用比例税率、规范税收归属和保留税收优惠等几个方面的内容,并且为配合社会保障税的实施,在调整所得税相关制度、健全社会保障预算与管理制度、完善农村社会保障基础性建设等三个方面进行配套措施的建议,构建起社会保障税法律制度的大体框架。
[Abstract]:Since the first social security tax was introduced in Germany at the end of the 19th century, the United States has officially implemented it since 1935. In more than a hundred years, social security tax has become one of the major taxes in western countries. However, since the reform and opening up, China has been carrying out a charging system for raising social security funds. Although the charges met the needs of reform and opening up at that time and promoted the development of social security undertakings, with the development of the socialist market economy, the form of charges was increasingly unable to meet the normal operation of the social security system. In this case, according to the experience of foreign countries, levying social security tax has become the development direction of our country's social security system in the future. In order to make the future social security tax more scientific and perfect, this paper makes this research. Synthesizing the basic research of the social security tax at home and abroad, this paper firstly clarifies the meaning of the social security tax at the same time. According to the characteristics of social security system and tax system, this paper expounds the characteristics of social security tax, followed by necessity (shortcomings of contributory system and advantages of tax collection) and feasibility (legal basis, economic basis, etc.). Then it introduces the models of social security tax in several representative countries abroad, and expounds the main contents, advantages and disadvantages of the respective models of Germany, Britain and the United States. This paper summarizes the practical experience of raising funds in the form of legislation (taxation), which conforms to the national conditions of a country, strengthens the collection and management of social security tax, and provides a useful reference for the system design of social security tax in China. To preliminarily determine the basic legal system of social security tax in China. The basic principle is the legal principle of taxation, which is in line with the principle of national conditions, the principle of common burden, the principle of special taxation, and the specific elements of the tax system are to expand the scope of the taxpayer and to define the object of taxation. Giving priority to important tax items, adopting proportional tax rates, standardizing tax attribution and retaining tax preferences, and in order to coordinate with the implementation of social security tax, to adjust the relevant income tax system and improve the social security budget and management system, The author proposes to perfect the basic construction of rural social security and construct the general framework of the legal system of social security tax.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.182;D922.22

【相似文献】