项目式还是对象式——社会保障税设置模式比较及其选择  

Project Type or Object Type

作　　者：蓝相洁[1,2] 

机构地区：[1]广西财经学院财政与公共管理学院,广西南宁530003 [2]财政部财政科学研究所博士后流动站,北京100142

出　　处：《河北经贸大学学报》2014年第2期54-59,共6页Journal of Hebei University of Economics and Business

基　　金：国家社会科学基金重大招标项目"未来十年中国-东盟经贸格局演变与我国南海安全战略构建研究"(12&ZD041);国家社科基金项目"基于社会认同的税制体系构建研究"(12XJY027);广西壮族自治区重点学科规划资助项目"开征社会保障税问题研究"(201302A02);广西财经学院2012年度校级课题"公共政策视阈下广西贫困地区农民增收机制研究"(2012B01)

摘　　要：社会保障税对一国社会稳定和经济发展可以起到"安全阀"作用,可以作为和谐社会的"稳定器"。社会保障税设置模式是社会保障税理论与现实一个最基本的问题。世界范围内的社会保障税大致上可以划分为项目式、对象式及混合式三种设置方式,三种模式各有优缺点,互为补充。通过比较分析这三种设置方式,再结合我国实际,认为对象式和项目式均不符合我国目前的现实,我国宜采取混合式社会保障税模式,即兼有参保对象与参保项目的设置模式。The social security tax can act as a ＂safety valve＂ for a country＇s social stability and economic development, which can be used as ＂stabilizer＂ to the harmonious society. Setting mode of the social security tax is the basic issue on basic theory as well as practical hotpot about the social security tax. The social security tax can generally be classified into three setting methods around the world, namely the project type, object type and mixed type, and they all have advantages and disadvantages, complement each other. By comparing and analyzing the above-mentioned setting modes, considering the situation of our country, we believe that project type and object type donlt meet Chinals reality. We should adopt hybrid model of social security tax, which can combine insured objects with projects.

关 键 词：社会保障税 设置模式 混合式 税制设计 社会保障资金 参保项目 参保对象 城镇劳动者 

分 类 号：F810.42[经济管理—财政学]