我国社会保障基金筹措“税费共济”模式的构建  

The Construction of "Tax Plus Payment" Model in Raising Social Security Fund in Our Country

作　　者：牛忠志[1,2] 张思明[2] 

机构地区：[1]西南政法大学法学院,重庆400031 [2]山东科技大学文法学院,山东青岛266510

出　　处：《重庆理工大学学报（社会科学）》2012年第3期46-51,共6页Journal of Chongqing University of Technology（Social Science）

基　　金：山东省社会科学规划研究项目"我国社会保障基金筹措机制完善研究"(09BBFXJ03)的部分研究成果

摘　　要：社会保障基金的筹措情况是发挥社会保障基金保障作用的关键,也是国家实施民生工程的有效支撑。未来我国社会保障基金筹措机制应该摒弃单一的税收制或者单一缴费制,而宜采用从"以费为主,辅之以税"逐步过渡到"以税为主,辅之以费"的税费共济模式。对未来的费改税的过渡和衔接做了设计,同时提出严格财务制度等完善现行收费制度的政策建议。The raising of social security fund is the key of social security and the effective support of our country＇ s livelihood project. The raising of social security fund in the future should dispel the tax- only or payment-only way, but adopt a ＂tax plus payment＂ method, transferring from ＂payment with tax＂ to ＂tax with payment＂. Based on this, the transition and cohesion of ＂payment to tax＂ are de- signed, and suggestions like tightening financing system to optimize the current payment system are proposed.

关 键 词：社会保障 社会保障费 社会保障税 税费共济 

分 类 号：F240[经济管理—劳动经济]