我国养老保险费税制度改革障碍分析

发布时间：2018-06-29 06:57

本文选题：人口老龄化 + 社会保障改革　；参考：《财经界(学术版)》2016年13期

【摘要】：随着我国人口老龄化的不断加剧,未来我国社会保障供需矛盾将不断升级,全面深化社会保障领域改革,以实现党的十八届五中全会提出的"社会保障制度的可持续性和公平性发展"已刻不容缓。有关学者就我国开征社会保障税的必要性及可能性进行了持续研究,本文主要分析我国养老保险领域费税制度改革的障碍,对比美国OASDI制度经验,建议我国社会保障领域改革应当加快顶层设计,促进社会保障预算管理科学化、信息化,转变三方责任义务机制,鼓励发展市场化的养老服务业。
[Abstract]:With the increasing aging of the population in our country, the contradiction between supply and demand of social security will be continuously upgraded in the future, and the reform in the field of social security will be deepened in an all-round way. It is urgent to realize the sustainable and equitable development of social security system put forward by the Fifth Plenary session of the 18th CPC Central Committee. Some scholars have carried on the continuous research on the necessity and possibility of levying social security tax in our country. This paper mainly analyzes the obstacles to the reform of the fee and tax system in the field of endowment insurance in China, and compares the experience of OASDI system in the United States. It is suggested that the reform of social security in China should speed up the top-level design, promote the scientific management of social security budget, informationization, change the three-party responsibility and obligation mechanism, and encourage the development of market-oriented old-age service industry.
【作者单位】：北京工商大学经济学院;
【基金】：北京工商大学2014年度青年基金及专著资助项目(编号QNJJ2014-02)的阶段性研究成果
【分类号】：F812.42;F842.67

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