我国社会保险费改税的争议与改革路径探讨.pdfVIP

第 22 卷第5 期 2012 年9 月 ·中国改革热点与难点· 及}{~;能馆 Vol. 22 No.5 Sep. 2012 DOI: 10. 3969/j. issn. 1674-8131.2012.05.03 括国缸主饵B量翼吕西回事议与西量自怪罪i~* 王婷婷 (西南政法大学，重庆 401120) 摘 要:在我国，随着社会保障事业的推进，如何保障社会保险的资金来源成为迫切需要解决一道难 题。对此，学界和实务界关于社会保险是否应当费改税一直存有争议;而 2010 年 10 月出台的《社会保险 法》采取了保守做法，依然沿用了通过缴费筹集社会保险基金的方式。然而，从长远计，社会保险费改税的 制度变迁既有深厚的理论基础，也有坚实的现实需要。因此，应积极面对我国当前社会保险费改税的现实 障碍，寻求各方利益的平衡和制度之间的协调，适时地、渐进地推动社会保险费改税，以全面缓解和克服目 前因社会保障缴费体制不合理所带来的问题，更好地推动我国普惠型社会保障制度的建设。 关键词:社会保险税;社会保险费;强制储蓄;费改税;社会保险基金;统账结合;社会保险法;社会保障 缴费体制 中固分类号:陀42. 。 文章编号:1674-8131(2012)05-ω17-07 文献标志码:A The Dispute on Transforming Social Security Contribution to Tax in China and Discussion 00 Its Reform Path WANG Ting-ting (Southwest University of Po/i tical Science and Law , Chongqing 401120 , China) Abstract: With the advancement of social security undertakings , how to ensure the social security funds source has become a difficult problem that urgently needs to be solved in China. According to this , academic circle and practical field has been disputing on whether the social security contribution should be transformed into t缸es. The Social Security Law enacted in October 2010 takes conservative method which continues to raise social security funds by collecting fees , however , the social security system change from fees to tax , from long-term viewpoint , h描 both deep theoretical basis and solid present demand. Thus , China should actively eliminate the barrier for the change of fees to tax , seek the balance of each part