量能负担的适用与限制:社会保险费的责任配置分析  

The Application and Restriction of the Ability-to-Pay Principle:An Analysis on the Responsibility Allocation of the Social Insurance Premiums

作　　者：李秀凤[1,2] 

机构地区：[1]武汉大学法学院,湖北武汉430072 [2]济南大学政法学院,山东济南250022

出　　处：《太原理工大学学报（社会科学版）》2016年第5期1-6,共6页Journal of Taiyuan University of Technology(Social Science Edition)

基　　金：国家社科基金项目"我国社会法的范畴与体系研究"(13BFX143)

摘　　要：量能负担本是税法领域的话题,但对财产权的限制这一点上社会保险费与税有相通之处,我国社会保险立法中不同主体的缴费责任体现了明显的量能负担思想。量能负担是社会保险制度的内在要求,同时与社会保险原则又存有冲突,与社会保险财务自主原则冲突最为明显,其适用应当受到限制。立法应当转变以用工形式或就业方式为标准界分主体的缴费能力的做法,改由企业的生产经营规模等要素决定,以确保社会保险基金能够自求平衡和可持续发展。The ability-to-pay principle is originally a topic in the field of tax law.However,there are some similarities on the limitation of the property rights between social insurance premiums and taxes.The obvious ability-to-pay principle is embodied by the payment responsibility of different subjects in China＇s social insurance legislation.The ability-to-pay principle is the inner requirement of the social insurance system,and also in conflict with the principle of the social insurance,especially the conflict with the principle of the social insurance financial independence,so the application of the ability-to-pay principle should be restricted.The legislation should change the practice that different payment capacity of different subjects is distinguished by the forms of employment or the way of employment,and should switch to the practice of taking the scale of production and operation of the enterprises as the standard of determining payment capacity so as to assure the balanced and sustainable development of social insurance funds.

关 键 词：量能负担 量能课税 社会保险费 社会保险原则 社会保险基金 

分 类 号：F842.61[经济管理—保险]