从政府责任角度谈社会保障税的开征  

On social guarantee tax's levying from government responsibility angle

作　　者：张胜民[1] 

机构地区：[1]河南大学经济学院,河南开封457000

出　　处：《特区经济》2011年第7期128-130,共3页Special Zone Economy

摘　　要：本文分别从税费理论和各国的社会保障税或费的制度实践对社会保障税费进行比较分析,认为社会保障税并没有严格优于社会保障费。就筹资手段而言,无论名税还是费,其实质都是相似的。在我国,社会保障费改税更多的是一种手段,旨在提高社会统筹层次,提高社保资金的利用效率,更深层的原因是更加突出了政府在社会保障中的责任。社保税的开征将使得政府的责任显性化,但即使改征社保税也仅限于社会统筹资金部分。This article carries on the comparative an alysis to the social security tax and the social security fee,from the tax or fee theory and the national social security system of tax or fee practice,We thought that the social security tax has not surpassed the social security fee strictly.In terms of the financing instruments,name of tax or fee matter,are similar in essence.In China,the social security tax reform is a means of more,aimed at improving the level of social pooling and improve efficiency in the use of social security funds.Deeper reason is more prominent in the government＇s responsibility in the social security.The introduction of social security taxes will make it the responsibility of the government dominance,but even change levy social security taxes are only part of the social pooling funds.

关 键 词：社会保障税 社会统筹 社会保险 政府 

分 类 号：F812.42[经济管理—财政学]