论社会保障缴款的性质  

On the Characters of Social Security Contributions

作　　者：庞凤喜[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2008年第2期3-8,共6页Journal of Zhongnan University of Economics and Law

基　　金：教育部新世纪优秀人才支持计划

摘　　要：为加快我国现代社会保障制度的建立与可持续发展,必须更好地明确政府的社会责任及其资金安排,需要从理论上明确社会保障缴款的性质。社会保障是现代政府的当然职责,社会保障缴款的收支符合税收的所有基本特征,在社会保险基金出现缺口时,国家扮演着最后出场的角色,而且一些国家直接以一般税收作为社会保障的资金来源,而社会保障缴款与受益之间的紧密联系更多的是一种收入策略,因此,社会保障缴款无论称"费"或称"税",其本质都是税收。It is necessary to confirm the social duties and fund arrangement of the government for the establishment on the system of modern social security and sustainable development in our country. This paper argues the social security is the essential responsibility of the government, and social security contribution has all of the characters of tax. The government is the last role to exert the effect when there is a deficit to the social security fund, and the general tax is the direct fund’s source of social security in some countries, so the close relations between the contributions and benefits are the income strategy. Therefore the social security contribution is right the tax in nature whenever it is named fee or tax.

关 键 词：社会保障 社会保障缴款 收入策略 

分 类 号：F810.42[经济管理—财政学]