文档介绍：ClassifiedIndex: CODE: 10075
: NO: 20091515
A Dissertation for the Degree of
The Rational Thinking of Levying the
Social Security Tax in China
Candidate: Ha Yan
Supervisor: Prof. Song Fengxuan
Academic Degree Applied for: Master of Management
Specialty: Social Security
University: Hebei University
Date of Oral Examination: May,2012
摘要
摘要
社会保障是工业化发展到一定阶段的产物,它由国家依法建立,通过发挥稳定、调
节、促进、互助、共济等多重功能来保障和改善国民生活,增进国民福利,从而实现整
个社会的和谐发展。在当代社会,社会保障对于维护市场经济安全、加速市场经济发展
起着不可或缺的重要作用,被人们形象的誉为“社会发展的稳定器、经济运行的减震器
和实现社会公平的调节器”。我国的社会保障事业通过近三十年的发展取得了历史性的
成就,具有中国特色的社会保障制度体系框架基本形成,初步完成了制度转型。但我们
也应该清醒的看到我国社会保障制度还存在许多问题,尤其是基金供求矛盾日益严重,
已经成为制约我国社会保障事业发展的瓶颈。因此,基金筹集作为整个社会保障制度顺
利运行的基础和根本出发点是所有实施社会保障制度国家所共同关注的严峻课题。
本文综合运用了文献调查法、比较分析法、问卷调查法以及规范分析和实证分析相
结合的研究方法,以社会保障税的基本理论和公平理论为支撑,以社会保障筹资模式的
国际比较为切入点,通过对国外社会保障基金筹集的具体实施办法和管理运作情况比较
分析,明确社会保障税在筹资过程中的优越性,找到我国社会保障基金筹集的合理模式;
接着,对社会保障税开征的基本条件进行分析并将视角转向我国,深入剖析我国现状,
明确我国开征社会保障税的障碍,得出社会保障税的开征是个趋势,但我国还不具备开
征的条件这一结论;最后,结合我国国情,根据问题提出对策,积极创造条件,加快社
会保障税的开征进程,并提出了相关的配套政策。
关键词社会保障筹资模式社会保障税公平社会保障预算基本条件
I
Abstract
Abstract
Social security was produced when industrial development reached a certain level. It is
established by the government according to low, through stabilizing, adjusting, promoting,
mutual assistance and aid and other multiple functions to secure and improve people's living
standard, the enhancement of national welfare will finally realize the harmonious
development of the whole society. In modern society, social security is playing an important
role in securing market economy and accelerating economic development, so that it is called
"the stabilizer for social development, the damper for economic running and conditioner for
social fairness". China has gotten historic achievements in social security through nearly
thirty years' development, a framework of social security system with Chinese characteristics
has been pleted, and