基本社会养老保险费与商品税负关系探讨  

The Relationship of the Basic Social Pension Insurance Fee and Commodity Tax

作　　者：王飞跃[1] 王丽珍[1] 

机构地区：[1]贵州财经大学,贵州贵阳550004

出　　处：《改革与战略》2012年第12期71-74,116,共5页Reformation & Strategy

摘　　要：文章通过对税和费的本质分析,论述了社会保险费尤其是社会养老保险费与税费的根本区别,并就当前处理社会保险费与商品税之间的关系进行了探讨,提出了适度降低商品税税率,调整财政税收结构,开征财产税,实施社会养老保险"个人账户"质押融资等改革途径,从而为逐步构建社会主义市场经济体制下的分配机制奠定基础。This paper,through the analysis of the nature of taxes and fees,discusses the fundamental difference of social insurance,especially social endowment insurance and taxes,and discussed the relationship between social insurance and commodity tax.And then it proposes the way of reform such as modest reduction in commodity tax rate,adjusting the structure of the financial and tax levy of property taxes,using 'personal account' path to reform pledge financing and the implementation of the social pension insurance,so as to gradually build a distribution mechanism under the socialist market economic system.

关 键 词：税费 商品税 社会保险费 社会养老保险费 

分 类 号：F840.67[经济管理—保险]