部分积累制下的社会保障税探究

发布时间：2018-05-12 12:42

本文选题：社会保障税 + 个人基金税　；参考：《税务研究》2015年02期

【摘要】：受社会保障"碎片化"制度结构及社保"费"政策刚性不足等制度缺陷影响,社保费征缴中存在征管不力、地方政府违规减免缴费义务等问题,不仅导致基金欠收与精算失衡、企业名义负担重、实际负担不均,也难以应对更加公平的社会保障体制改革需要。为此,本文结合社保基金"统账结合"基本模式及城乡二元结构等现实国情,提出分别以个人所得税应纳税所得额和流转税为税基,建立"个人基金税"和"统筹基金税"双税目的社会保障税改革思路,通过宽税基、低税率和严征管,低成本地实现基金充足筹资与精算平衡、公平税负、降低负担以及公平与效率的有机统一,满足更加公平的社会保障体制改革的筹资需求。
[Abstract]:Under the influence of the system structure of "fragmentation" of social security and the lack of rigidity of social security "fee" policy, there are some problems in the collection and payment of social security fee, such as ineffective collection and management, illegal exemption and reduction of payment obligation by local government, etc., which not only lead to the unbalance of fund collection and actuarial imbalance. The nominal burden of enterprises is heavy, the actual burden is uneven, and it is difficult to cope with the need of more equitable social security system reform. Therefore, this paper combines the basic mode of social security fund "unified account combination" and the dual structure of urban and rural areas, and puts forward that the taxable income amount of individual income tax and the turnover tax should be taken as the tax basis, respectively. To set up the social security tax reform idea of "personal fund tax" and "overall fund tax", and to realize sufficient fund financing and actuarial balance and fair tax burden through broad tax base, low tax rate and strict collection and management. Reducing burden and unifying equity and efficiency to meet the financing needs of more equitable social security system reform.
【作者单位】：西南财经大学财税学院;成都工业学院;
【基金】：国家社会科学基金(项目编号:11BJL028)“包容性增长范式下多层次区域统筹城乡发展道路研究”资助
【分类号】：D632.1;F812.42

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