本文選題：社會保障　切入點：社會保障稅　出處：《西北大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國作為一個社會主義市場經(jīng)濟國家,要健康快速的發(fā)展,不僅需要一個健康的經(jīng)濟增長率,還需要一個安定和諧的社會環(huán)境。但是近年來,隨著我國經(jīng)濟的快速發(fā)展,“基尼系數(shù)”也隨之擴大,這說明我國的貧富差距在繼續(xù)擴大。社會保障制度作為市場經(jīng)濟制度的重要組成部分,它在緩和社會矛盾,縮小貧富差距,維護社會安定和諧等方面起著具有巨大的作用。同時,它對我國全面深入的改革也具有極其重要的意義。而社會保障制度的建立和完善,其中最重要的就是社會保障資金的來源和籌措。我國現(xiàn)行的社會保障制度還不健全,管理不夠規(guī)范,征收力度也不夠等等問題的不斷出現(xiàn),嚴重影響到社會保障資金的籌集。為了完善和健全我國的社會保障體系,解決社會保障資金的籌措問題,進行社會保障稅的立法,實行社會保障稅,開征社會保障稅成為解決此問題的當務(wù)之急。 本文首先以社會保障稅的基礎(chǔ)理論為開端,闡述它的概念特征以及作用,再分析我國開征社會保障稅的必要性和可行性,得出我國開征社會保障稅勢在必行；然后我們通過對國外社會保障稅制度具體的實踐做出詳細介紹,我們可以從他們那里借鑒出一些經(jīng)驗,再根據(jù)我國的實際情況可以得出一些對我們非常有意義的啟示；最后我們根據(jù)國外實踐的經(jīng)驗和啟示,對我國的社會保障稅的具體法律制度進行設(shè)計,再對相關(guān)配套制度進行完善,從而來完善和健全我國的社會保障體系。
[Abstract]:As a socialist market economy country, in order to develop healthily and rapidly, China needs not only a healthy economic growth rate, but also a stable and harmonious social environment. With the rapid development of China's economy, the "Gini coefficient" has also expanded, which shows that the gap between the rich and the poor in our country continues to widen. As an important part of the market economy system, the social security system is easing social contradictions and narrowing the gap between the rich and the poor. The maintenance of social stability and harmony plays a great role. At the same time, it is also of great significance to the comprehensive and in-depth reform of our country, and the establishment and improvement of the social security system, Among them, the most important is the source and financing of social security funds. The current social security system in our country is not perfect, the management is not standardized, and the levying force is not strong enough, and so on. In order to perfect and perfect the social security system of our country, solve the problem of raising social security funds, carry on the legislation of social security tax, implement social security tax, Levying social security tax becomes the urgent matter of solving this problem. This paper begins with the basic theory of social security tax, expounds its conceptual features and functions, then analyzes the necessity and feasibility of levying social security tax in our country, and concludes that it is imperative for our country to levy social security tax. Then we make a detailed introduction to the specific practice of the foreign social security tax system, we can draw some experience from them, and then according to the actual situation of our country, we can draw some very meaningful enlightenment to us; Finally, according to the experience and inspiration of foreign practice, we design the specific legal system of social security tax in our country, and then perfect the relevant supporting system to perfect and perfect the social security system of our country.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22

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