世界主要经济体社会保险税(费)征管研究  

A Study on the Collection and Management of Social Security Contributions in Major Economies in the World

作　　者：国家税务总局湖北省税务局课题组 秦守成 严妮 A Research Group of Hubei Provincial Tax Service,State Taxation Administration(不详)

机构地区：[1]不详

出　　处：《国际税收》2021年第2期57-67,共11页International Taxation In China

摘　　要：社会保险费交由税务部门统一征管,对于完善社会保险费征管体制,增强税收在国家治理中的基础性、支柱性和保障性作用,具有重要意义。本文从国际比较视角总结了世界主要经济体社会保险税(费)的征收模式及特点,探讨了英国、美国、瑞典、澳大利亚等代表性国家社会保险税(费)实行税式征管的主要方法或经验,并结合我国社会保险费征收主体转换的背景和现实问题提出完善建议。具体包括:继续深化减税降费,并同步推进社会保险费征管体制调整的配套改革,逐步建立社会保险费"低费率、宽费基、严征管、适负担"的良性机制;加强社会保险费征管中的"信息管费"建设;进一步规范和完善社会保险费的征管程序和申缴方法;加强社会保险费征收机构和征收队伍建设,不断完善社会保险缴费服务体系;加强税务部门与其他涉保管理部门之间的协同共治;完善社会保险费征管的法律法规体系等。The social security contributions are collected by tax authorities, which is of great significance for improving administration system of social security contributions and enhancing the fundamental and safeguard role of taxation in national governance. The article summarizes the collection models and characteristics of social security contributions of major economies in the world from an international comparison perspective, and discusses the practices in selected countries. Finally, the paper puts forward relevant suggestions, including further reducing taxes and fees, promoting the supporting reforms of the system adjustment of social security contribution administration, strengthening the cooperation between tax authorities and other administrative departments, etc.

关 键 词：社会保险税(费) 税式征管 社会保障 

分 类 号：F810.42[经济管理—财政学]