我国社会保障中的“费改税”问题  

On "Charge to Tax" in Social Security System of China

作　　者：隋英杰[1] 

机构地区：[1]山东工商学院会计学院,山东烟台264005

出　　处：《山东工商学院学报》2005年第6期25-28,共4页Journal of Shandong Technology and Business University

摘　　要：针对我国目前社会保障基金以费的形式征收、软收硬支导致社会保障基金缺乏稳定性的现状,对“费改税”有关的因素进行分析,认为加快法律制度的完善、加快财务制度和审计制度的改革、健全个人社保基金账户管理制度、大力推进信息网络化建设、多渠道开辟社会保障资金来源等措施是解决问题的关键所在。The defects of our country＇ s security system exists in collecting security funds by means of charge and this leads to the shortage of capital and the unsteady basis of the security system. The thesis analyses the factors related with the “charge to tax” reform in funds collecting. To perfect the law system, to reform financing and auditing system, to promote the system of individual account in social fund collecting, to accelerate the construction of information network and explore more effective means in social funds collecting, we need to take these measures to solve the problem.

关 键 词：社会保障制度 社会保障税 社保基金账户 

分 类 号：F812[经济管理—财政学]