我国开征社会保障税的理性思考

发布时间：2018-05-20 04:47

本文选题：社会保障筹资模式 + 社会保障税　；参考：《河北大学》2012年硕士论文

【摘要】：社会保障是工业化发展到一定阶段的产物，它由国家依法建立，通过发挥稳定、调节、促进、互助、共济等多重功能来保障和改善国民生活，增进国民福利，从而实现整个社会的和谐发展。在当代社会，社会保障对于维护市场经济安全、加速市场经济发展起着不可或缺的重要作用，被人们形象的誉为“社会发展的稳定器、经济运行的减震器和实现社会公平的调节器”。我国的社会保障事业通过近三十年的发展取得了历史性的成就，具有中国特色的社会保障制度体系框架基本形成，初步完成了制度转型。但我们也应该清醒的看到我国社会保障制度还存在许多问题，，尤其是基金供求矛盾日益严重，已经成为制约我国社会保障事业发展的瓶颈。因此，基金筹集作为整个社会保障制度顺利运行的基础和根本出发点是所有实施社会保障制度国家所共同关注的严峻课题。本文综合运用了文献调查法、比较分析法、问卷调查法以及规范分析和实证分析相结合的研究方法，以社会保障税的基本理论和公平理论为支撑，以社会保障筹资模式的国际比较为切入点，通过对国外社会保障基金筹集的具体实施办法和管理运作情况比较分析，明确社会保障税在筹资过程中的优越性，找到我国社会保障基金筹集的合理模式；接着，对社会保障税开征的基本条件进行分析并将视角转向我国，深入剖析我国现状，明确我国开征社会保障税的障碍，得出社会保障税的开征是个趋势，但我国还不具备开征的条件这一结论；最后，结合我国国情，根据问题提出对策，积极创造条件，加快社会保障税的开征进程，并提出了相关的配套政策。
[Abstract]:Social security is the product of the development of industrialization to a certain stage. It is established by the state in accordance with the law, and it protects and improves the life and welfare of the people by exerting its multiple functions of stability, regulation, promotion, mutual assistance, and mutual assistance. Thus realize the harmonious development of the whole society. In contemporary society, social security plays an indispensable and important role in safeguarding the security of market economy and accelerating the development of market economy. Economic operation of shock absorbers and achieve social justice of the regulator. Through the development of nearly 30 years, China's social security has made historic achievements. The framework of the social security system with Chinese characteristics has been basically formed, and the system transformation has been preliminarily completed. But we should also soberly see that there are still many problems in our social security system, especially the increasingly serious contradiction between the supply and demand of funds, which has become the bottleneck restricting the development of social security in our country. Therefore, as the foundation and fundamental starting point of the smooth operation of the whole social security system, fund raising is a serious problem that all the countries that implement the social security system pay attention to. This paper synthetically uses the methods of literature investigation, comparative analysis, questionnaire investigation and the combination of normative analysis and empirical analysis, which are supported by the basic theory of social security tax and the theory of equity. With the international comparison of social security financing model as the starting point, through the comparative analysis of the specific implementation method and management operation of the foreign social security fund raising, the superiority of the social security tax in the process of raising funds is clarified. Find out the reasonable mode of raising the social security fund in our country, then analyze the basic condition of the social security tax collection and turn the angle of view to our country, deeply analyze the present situation of our country, make clear the obstacle of our country to levy the social security tax. The conclusion is that the introduction of social security tax is a trend, but China does not have the conditions to levy it. Finally, according to the situation of our country and according to the situation of our country, the author puts forward countermeasures, actively creates conditions, and speeds up the process of levying social security tax. And put forward the relevant supporting policies.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42

【参考文献】