社会保障税:优化社会保障筹资模式的最佳选择  

Social Security Tax:The Best Choice for Financing Models of the Optimized Social Security

作　　者：汪俊秀[1] 

机构地区：[1]广东金融学院成人教育处,广东广州510520

出　　处：《税务与经济》2006年第6期100-105,共6页Taxation and Economy

摘　　要：由于我国社会保险面临转轨成本、资金缺口和人口老龄化等三重压力,因此,通过依照职工工资总额征收养老保险金、失业保险金、医疗保险金、工伤保险金及生育保险金的方式所筹集的社会保障基金难以满足支出的需求。建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税,以法律手段取代行政手段。这既是建立稳定的社会保障基金筹资机制、保证社会保障基金稳定来源的必需,也是适应社会主义市场经济发展需要、优化社会保障筹资模式的最佳选择。Due to the change of cost, lack of money and aging of population for our social security, it is difficult to levy endowment insurance money, unemployment insurance money, workers＇compensation for injuries and maternity insurance money by the employee~ gross wages to meet the needs of expenditure. So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones. It is not only to stabilize the financial mechanism of the social security and guarantee the fund resources of social security but also to meet the needs of the economic development of our socialist market and the best choice to optimize the financing model of the social security.

关 键 词：社会保障税 筹资模式 费改税 

分 类 号：F810.424[经济管理—财政学]