本文選題：社會(huì)保險(xiǎn) + 費(fèi)改稅��； 參考：《蘭州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：社會(huì)保險(xiǎn)作為社會(huì)穩(wěn)定的保障機(jī)制,為社會(huì)成員提供社會(huì)保障,是現(xiàn)代社會(huì)政府的一項(xiàng)重要職能;而充足的社會(huì)保險(xiǎn)資金是社會(huì)保險(xiǎn)制度存在、發(fā)展和不斷完善的基礎(chǔ)。因此,確立合理、完善的社會(huì)保險(xiǎn)籌資方式是一個(gè)國(guó)家社會(huì)保險(xiǎn)體系構(gòu)建中的核心問題。我國(guó)社會(huì)保險(xiǎn)繳費(fèi)制建立較晚,目前仍然處于改革和發(fā)展階段。因此存在很多不完善的地方,主要包括人口老齡化愈加嚴(yán)峻、征收難度大、個(gè)人賬戶長(zhǎng)期空賬運(yùn)行、社保統(tǒng)籌層次低,基金監(jiān)管不完善、各地區(qū)貧富差距大等。我國(guó)很多學(xué)者提出用社會(huì)保險(xiǎn)稅代替現(xiàn)行繳費(fèi)制,以解決社會(huì)保險(xiǎn)基金籌資方式存在的缺陷和不足。本文結(jié)合社會(huì)保險(xiǎn)的基本概念及相關(guān)理論,闡述了社會(huì)保險(xiǎn)的基本特征及主要功能,并對(duì)我國(guó)社會(huì)保險(xiǎn)繳費(fèi)制的形成和發(fā)展過(guò)程進(jìn)行了梳理歸納。然后結(jié)合國(guó)際社會(huì)保險(xiǎn)費(fèi)與稅交替選擇的歷程,對(duì)國(guó)際社會(huì)保險(xiǎn)籌資方式進(jìn)行比較研究,借鑒了發(fā)達(dá)國(guó)家社會(huì)保險(xiǎn)籌資方式的經(jīng)驗(yàn)。重點(diǎn)從繼續(xù)實(shí)行繳費(fèi)制和實(shí)行“費(fèi)”改“稅”籌集社會(huì)保險(xiǎn)基金的優(yōu)勢(shì)和局限進(jìn)行了探討。最終,針對(duì)我國(guó)現(xiàn)階段社會(huì)保險(xiǎn)的發(fā)展?fàn)顩r及存在的問題,提出了將社會(huì)保險(xiǎn)統(tǒng)籌部分費(fèi)改稅,個(gè)人賬戶實(shí)行名義制并繼續(xù)實(shí)行繳費(fèi)制的意見。
[Abstract]:Social insurance, as a mechanism of social stability, provides social security for social members, which is an important function of the government in modern society, and adequate social insurance funds are the basis for the existence, development and continuous improvement of social insurance system. Therefore, it is the core problem in the construction of a national social insurance system to establish a reasonable and perfect way of social insurance financing. China's social insurance payment system was established late, and is still in the stage of reform and development. So there are a lot of imperfections, including the aging of population, the difficulty of collecting, the running of personal account, the low level of social security, the imperfect supervision of fund, the big gap between rich and poor in various regions, and so on. Many scholars in our country propose to replace the current payment system with social insurance tax in order to solve the defects and deficiencies in the way of raising funds for social insurance. Based on the basic concepts and related theories of social insurance, this paper expounds the basic characteristics and main functions of social insurance, and sums up the formation and development process of social insurance contribution system in China. Then, combining the course of the alternative choice of international social insurance premium and tax, this paper makes a comparative study on the financing methods of international social insurance, and draws lessons from the experience of the developed countries in the financing of social insurance. This paper probes into the advantages and limitations of raising social insurance fund by continuing to carry out the system of payment and implementing the reform of "fee" and "tax". Finally, in view of the development situation and existing problems of social insurance in our country at present, this paper puts forward the opinion that part of the social insurance fee should be changed into tax, the personal account should be nominal and the payment system should continue to be put into practice.
【學(xué)位授予單位】：蘭州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F842.61

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