摘要
社会保障税费改革争论已久,实质问题不在于谁负责征税,而在于区分税费性质,理顺社会保障体系的结构。基于社会保障税的税源与税率的确定,以《国家人口发展战略研究报告》发布的人口数据为基础,以国民基础养老金为例,测算2010—2050年中国社会保障税的税率、财政支出占比与GDP占比,结果表明:国民基础养老金作为纯公共品,应由政府通过税收的方式为其筹集资金,资金来源的可行方式是征收社会保障税。
There is a long debate concerning whether state should exert social security tax or not.The issue is not to levy tax or who should levy tax,but to clearly define connotation of tax and fee and to optimize the structure of social security system.This article focuses on sources and rates of social security tax.Based on the population data forecasted and released in The National Population Development Strategy Research Report,the paper estimates the tax rate,the proportion to fiscal revenue as well as to GDP in order to meet national annuity expense demand from 2010 to 2050.The conclusion is that as pure public goods,the funds for national annuity should come from tax.Compared with fiscal subsidy,social security tax will be more sustainable.
出处
《财贸研究》
CSSCI
2011年第6期76-82,106,共8页
Finance and Trade Research
