本文選題：社保 + 個人所得稅　； 參考：《經(jīng)濟研究參考》2017年30期

【摘要】：正一、引入社會保障個人所得稅激勵措施。社會保障關(guān)系到每個公民的切實經(jīng)濟利益,而納稅人是否自行申報、納稅多少本質(zhì)就是為了得到社會保障,因此,將社保作為一種激勵措施引入個稅,將個人繳納個稅的多少與社保有效性掛鉤是可行的。一方面,由于涉及納稅人的切實利益,還將對"經(jīng)濟人"本性的個稅納稅人產(chǎn)生不可估量的激勵作用;另一方面,還可補充目前社保基金的不足,給國家擴大社保資金提供一條新思路,為國家個稅和社保的深化改革打下堅實基礎(chǔ)。
[Abstract]:First, the introduction of social security individual income tax incentives. Social security concerns the real economic interests of every citizen, and whether taxpayers declare themselves or not, the essence of how much they pay tax is to get social security. Therefore, social security is introduced into personal tax as an incentive measure. It is feasible to link the amount of personal income tax to the effectiveness of social security. On the one hand, as it involves the real interests of taxpayers, it will also have an inestimable incentive effect on individual tax payers who are "economic man" in nature; on the other hand, it can also supplement the deficiency of the current social security fund. It provides a new way for the state to expand social security funds and lays a solid foundation for the deepening reform of national personal income tax and social security.
【分類號】：F812.42

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1 寧苑心;王文杰;;試論個人所得稅納稅籌劃[J];合作經(jīng)濟與科技;2014年11期

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