数智化时代全球社会保障筹资来源变化及税制改革方向  

Changes in the Sources of Global Social Security Financing and the Direction of Tax Reform in the Era of Digital Intelligence

作　　者：房连泉[1,2] 刘双 庄琦 FANG Lianquan;LIU Shuang;ZHUANG Qi

机构地区：[1]中国社会科学院中国式现代化研究院 [2]中国社会科学院大学政府管理学院

出　　处：《国际税收》2024年第10期43-53,共11页International Taxation In China

基　　金：研究阐释党的二十大精神国家社科基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(项目编号:23ZDA100,主持人郑秉文)的成果之一。

摘　　要：以人工智能为核心的数字技术飞速发展并广泛应用,带动全球数字经济的兴起。数智化趋势引起就业市场的非正规化和人工智能替代效应,影响社会保险参保人群结构,缩减社会保障筹资来源,进而冲击传统以正规就业为基础的缴费型社会保险制度。未来可能的改革方向在于:在社会保障筹资来源中,扩大来自一般税收收入的支出规模,开辟新的税收筹资渠道,进一步加强费税同征管理。The rapid development and widespread application of digital technologies,with artificial intelligence as its core,have driven the rise of the global digital economy.The trend of digital intelligence has led to the informalization and artificial intelligence substitution effect of the employment market,which in turn affects the structure of social insurance participants,reduces the sources of social security financing,and poses challenges to the traditional contributory social insurance system based on formal employment.Possible future reform directions include:increasing the scale of social security expenditures funded by general taxation,exploring new sources of tax revenue,and further strengthening the administration of fees and taxes collection.

关 键 词：数智化 就业 社会保障 税制改革 

分 类 号：F810.42[经济管理—财政学]