社会保障税税基与税率的国际比较及对我国的启示  

An International Comparison of Social Security Tax Bases and Rate and Its Implications to China

作　　者：卢艺 Yi Lu

机构地区：[1]国家税务总局税务干部学院

出　　处：《国际税收》2021年第3期57-63,共7页International Taxation In China

摘　　要：社会保障税作为筹集社会保障基金的一种目的税,其收入专项用于社会保障支出。在影响社会保障基金总额的因素中,税基与税率是至关重要的社会保障税税制要素,也是各国社会保障税税制设计的核心内容。本文对部分发达国家和发展中国家社会保障税税基和税率进行了比较和分析,借鉴他国的经验提出完善我国社会保险制度的政策建议,包括进一步夯实社会保险费缴费基数、探索费率下调空间以及尽快提高社会保险的统筹层次。Social security tax is a kind of purpose tax to raise social security fund,and its revenue is specially used for social security expenditure.Among the factors that affect the total amount of social security funds,tax base and tax rate are the most important elements of social security tax system,and also the core content of social security tax system design in various countries.This paper compares and analyzes the tax base and tax rate of social security tax in some developed countries and developing countries,and proposes policy recommendations for the improvement of China's social insurance system,including further consolidating the premium base,exploring the room for premium rate reduction,and improving the overall level of social insurance as soon as possible.

关 键 词：社会保障税 社会保险费 费基 费率 社会保障制度 

分 类 号：F810.42[经济管理—财政学]