文档介绍：辽东学院本科毕业论文(设计)
关于我国社会保障费改税的探讨
Research on Shifting from Fee into Taxes of Social Security
 
学生姓名:刘洋
学院:经济学院
专业:劳动与社会保障
班级:B0705
学号:0114070531
指导教师:何霞
审阅教师:
完成日期:
辽东学院
Eastern Liaoning University
独创性说明
作者郑重声明:本毕业论文是我个人在指导教师指导下进行的研究工作及取得研究成果。尽我所知,除了文中特别加以标注和致谢的地方外,毕业论文中不包含其他人已经发表或撰写的研究成果,也不包含为获得辽东学院或其他单位的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的贡献均已在论文中做了明确的说明并表示了谢意。
作者签名:___________ 日期:__ __
摘要
我国的社会保障制度基于传统的计划经济体制,经过十多年的改革,我国已经初步建立起了具有自身特色的社会保障体系,但是问题和矛盾依然存在,这与逐步建立起来的社会主义市场经济体制不相适应。在全面建设小康社会的关键时期,完善社会保障体系,开征社会保障税是一个重要问题。而目前筹资方式已不能适应新形势发展的要求,其弊端日益凸显出来,成了制约改革进一步深入的“瓶颈”问题。为了进一步完善、健全社会保障体系,解决社会保障资金来源和管理体制问题,开征社会保障税已成为当务之急。本文通过对我国社会保障费改税可行性评析的基础上,提出了目前社会保障费改税存在的问题,并通过借鉴国际社会的先进经验结合我国的实际情况,提出了社会保障费改税对策建议,包括加快《社会保障法》的制订,完善配套法律制度;提高社会统筹层次,统一社会保障费率;规范劳动与就业相关信息,推进信息网络化建设以及建立完善的社会保障税制度,择机开征社会保障税等。
关键词:社会保障费;社会保障税;费改税;社会保障体系
Research on Shifting from Fee into Taxes of Social Security
Abstract
Social security system of China based on the traditional planned economy, after ten years of reform, China has initially established with its own characteristics of social security system, but problems and contradictions still exist, and it has been gradually established socialism market economy system does not adapt. In prehensive construction well-off society's critical period, perfect social security system, collecting the social security tax is an important question. While the present financing ways already can not adapt to the requirements of the development of the new situation, its drawbacks, has e increasingly prominent in reform further restrict the "bottleneck" problems. In order to further perfect and improve the social security system, solve social security funds and management system problem, collecting the social security tax has e the urgent matter. This article through to our social security reform ments presented, based on the current social security reform, and the problems of international society through using the advanced experience of connecting with t