我国社会保险“费改税”的现实约束与时机选择  

Realistic Constraints and Timing of“Fee to Tax”of Social Insurance in China

作　　者：卢艺 LU Yi(State Taxation Administration,225007)

机构地区：[1]国家税务总局税务干部学院,江苏省扬州市225007

出　　处：《财经智库》2021年第3期29-43,140,141,共17页Financial Minds

基　　金：国家税务总局税务干部学院一般课题“世界主要经济体社会保险税(费)征管研究”(2019YBKT014);国家税务总局税务干部学院青年课题“优化我国社会保险费制度研究”(2019QNKT002)。

摘　　要：从我国现行社会保险制度建立伊始,就没有中断过对社会保险"费改税"的呼吁,直至今日。开征社会保障税是大势所趋。2018年《深化党和国家机构改革方案》出台,明确将社会保险费征管职责划转到税务部门,引发对社会保险费的广泛关注,征管职责的划转仿佛在为社会保险"费改税"提前做准备。受经济下行的压力、社会保障制度本身的缺陷、税务部门征收社保费遇到的困难和舆情民众的反应等现实因素的影响,当前并非推行社会保险"费改税"的有利时机,但必须对我国社会保险制度进行大刀阔斧的改革,为将来顺利推行社会保险"费改税"创造时机和条件。From the beginning of the establishment of China’s current social insurance system,there has been no interruption of the appeal for the change of social insurance premium to tax until today.Levying social security tax is the general trend.In 2018,the plan for deepening the reform of Party and state institutions was issued,which clearly transferred the responsibility of social insurance premium collection and management to the tax department,aroused widespread attention to social insurance premiums.The transfer of the responsibility of social insurance premium collection and management seems to create preconditions for the"fee to tax"of social insurance.However,the downward pressure of the economy,the defects of the social security system itself,the difficulties encountered by the tax authorities in collecting social security fees and the response of public opinion restrict the tax reform of social insurance fees.At present,we must carry out drastic reform of China’s social insurance system to create opportunities and conditions for the smooth implementation of social insurance premium tax reform in the future.

关 键 词：社会保险费 社会保障税 “费改税” 社会保险制度 

分 类 号：F812.42[经济管理—财政学] F842.61