扩大奢侈品消费税征收范围专税专用于补贴基本养老保险的可行性分析  

Feasibility Analysis of Expanding the Scope of Luxury Consumption Tax to Subsidize Basic Endowment Insurance

作　　者：兰瑞明 Lan Ruiming(School of Economics,Chongqing Technology and Business University,Chongqing 400067)

机构地区：[1]重庆工商大学经济学院,重庆400067

出　　处：《四川工商学院学术新视野》2023年第2期48-52,67,共6页Academic New Vision of Sichuan Technology and Business University

摘　　要：随着国家的现代化、工业化的进程,少子老龄化的问题日益凸显。2022年已成为新中国历史上首个人口自然负增长年,人口自然增长率为-0.06%,与之相对应的是第七次人口普查结果显示:中国60岁及以上的人口占比超18%,老龄化程度进一步加深。在此背景下,将导致养老保险金的巨大缺口,为应对此危急,其他比中国早进入人口老龄化的国家做法有延迟退休年龄(法国、日本等国)、提高社保缴纳比例(比利时、奥地利等国)以及开征社保增值税(德国、丹麦等国)等方式。本文先通过介绍对我国基本养老保险财政缺口问题,在对比分析社保增值税不适用我国的基础上,进而提出社保消费税的方案建议,即对奢侈品消费税扩围并将此部分征收到的税款定向用于补贴基本养老保险。然后,进一步论述奢侈品消费税的理论依据、现状和征收建议。扩大奢侈品消费税征收范围符合中国国情,如果实施,将会对国家财政、社会和谐、消费税的改革贡献积极的力量。With the modernization and industrialization of the country,the problem of aging and less children has become increasingly prominent.The year 2022 has become the first year of natural negative population growth in the history of New China,with a natural population growth rate of-0.06%,which corresponds to the results of the seventh population census:China's population aged 60 or above accounts for more than 18%,and the degree of aging is further deepened.In this context,it will lead to a huge gap in pension insurance.In order to cope with this crisis,other countries that entered the aging population earlier than China adopted measures such as postponing the retirement age(France,Japan,etc.),increasing the proportion of social security payment(Belgium,Austria,etc.)and leviting social security value-added tax(Germany,Denmark,etc.).This paper first introduces the financial gap of China's basic endowment insurance.After comparing and analyzing Social Security value-added tax that doesn't apply to the foundation of our country,this paper puts forward suggestions on the plan of social security consumption tax,namely,the expansion of luxury consumption tax and the targeted use of the tax to subsidize basic endowment insurance.Then,it discusses the theoretical basis of luxury consumption tax,current situation and collection proposal.Expanding the scope of luxury consumption tax is in line with China's national conditions.If implemented,it will contribute positively to the reform of national finance,social harmony and consumption tax.

关 键 词：养老保险 社保消费税 奢侈品 奢侈品消费税 

分 类 号：F812.42[经济管理—财政学]