摘要
自上世纪九十年代我国建立社会保障制度以来,学界对社会保障费改税一直持两种截然不同的态度:赞成和反对。在当前老龄化加剧、养老体系堪忧的情况下,事关国家发展全局的重要改革建议是:将现行的社会统筹养老金缴费部分改为社会保障税,个人账户部分与企业年金、职业年金共同作为个人养老金。费改税一方面有利于社保收入的强制性从而增强养老体系可持续性,另一方面将助于劳务输出与输入地之间的公平、不同行业之间的公平,促进全国统筹的真正实现,达致"公平可持续"的社会保障制度改革总目标。
In the construction of China＇s social security system in 1990s, there were two difference opinions on the collecting of social security funds： fee or tax. With the population aging and pension system crisis, the sig- nificant measure of potential proposal is reforming the current social pooling contribution to payroll taxation, at the same time combining individual account, enterprise annuity, and occupational annuity into a unified personal pension. The reform of contribution to taxation will not only benefit the mandatory of payroll contribution collection, which will strengthen the sustainability of pension system, but also benefit the equality of moving workers among different areas and industries. The reform will realize the overall social pooling nationwide, as well as reach the target of more equal and sustainable social security system in China.
出处
《财政科学》
2016年第12期102-109,共8页
Fiscal Science
关键词
社会保障
费改税
公平可持续
Social Security
Fee to Tax
Equal and Sustainable
