本文選題：社會保障籌資模式 + 社會保障稅　； 參考：《河北大學(xué)》2012年碩士論文

【摘要】：社會保障是工業(yè)化發(fā)展到一定階段的產(chǎn)物，它由國家依法建立，通過發(fā)揮穩(wěn)定、調(diào)節(jié)、促進(jìn)、互助、共濟(jì)等多重功能來保障和改善國民生活，增進(jìn)國民福利，從而實(shí)現(xiàn)整個(gè)社會的和諧發(fā)展。在當(dāng)代社會，社會保障對于維護(hù)市場經(jīng)濟(jì)安全、加速市場經(jīng)濟(jì)發(fā)展起著不可或缺的重要作用，被人們形象的譽(yù)為“社會發(fā)展的穩(wěn)定器、經(jīng)濟(jì)運(yùn)行的減震器和實(shí)現(xiàn)社會公平的調(diào)節(jié)器”。我國的社會保障事業(yè)通過近三十年的發(fā)展取得了歷史性的成就，具有中國特色的社會保障制度體系框架基本形成，初步完成了制度轉(zhuǎn)型。但我們也應(yīng)該清醒的看到我國社會保障制度還存在許多問題，，尤其是基金供求矛盾日益嚴(yán)重，已經(jīng)成為制約我國社會保障事業(yè)發(fā)展的瓶頸。因此，基金籌集作為整個(gè)社會保障制度順利運(yùn)行的基礎(chǔ)和根本出發(fā)點(diǎn)是所有實(shí)施社會保障制度國家所共同關(guān)注的嚴(yán)峻課題。 本文綜合運(yùn)用了文獻(xiàn)調(diào)查法、比較分析法、問卷調(diào)查法以及規(guī)范分析和實(shí)證分析相結(jié)合的研究方法，以社會保障稅的基本理論和公平理論為支撐，以社會保障籌資模式的國際比較為切入點(diǎn)，通過對國外社會保障基金籌集的具體實(shí)施辦法和管理運(yùn)作情況比較分析，明確社會保障稅在籌資過程中的優(yōu)越性，找到我國社會保障基金籌集的合理模式；接著，對社會保障稅開征的基本條件進(jìn)行分析并將視角轉(zhuǎn)向我國，深入剖析我國現(xiàn)狀，明確我國開征社會保障稅的障礙，得出社會保障稅的開征是個(gè)趨勢，但我國還不具備開征的條件這一結(jié)論；最后，結(jié)合我國國情，根據(jù)問題提出對策，積極創(chuàng)造條件，加快社會保障稅的開征進(jìn)程，并提出了相關(guān)的配套政策。
[Abstract]:Social security is the product of the development of industrialization to a certain stage. It is established by the state in accordance with the law, and it protects and improves the life and welfare of the people by exerting its multiple functions of stability, regulation, promotion, mutual assistance, and mutual assistance. Thus realize the harmonious development of the whole society. In contemporary society, social security plays an indispensable and important role in safeguarding the security of market economy and accelerating the development of market economy. Economic operation of shock absorbers and achieve social justice of the regulator. Through the development of nearly 30 years, China's social security has made historic achievements. The framework of the social security system with Chinese characteristics has been basically formed, and the system transformation has been preliminarily completed. But we should also soberly see that there are still many problems in our social security system, especially the increasingly serious contradiction between the supply and demand of funds, which has become the bottleneck restricting the development of social security in our country. Therefore, as the foundation and fundamental starting point of the smooth operation of the whole social security system, fund raising is a serious problem that all the countries that implement the social security system pay attention to. This paper synthetically uses the methods of literature investigation, comparative analysis, questionnaire investigation and the combination of normative analysis and empirical analysis, which are supported by the basic theory of social security tax and the theory of equity. With the international comparison of social security financing model as the starting point, through the comparative analysis of the specific implementation method and management operation of the foreign social security fund raising, the superiority of the social security tax in the process of raising funds is clarified. Find out the reasonable mode of raising the social security fund in our country, then analyze the basic condition of the social security tax collection and turn the angle of view to our country, deeply analyze the present situation of our country, make clear the obstacle of our country to levy the social security tax. The conclusion is that the introduction of social security tax is a trend, but China does not have the conditions to levy it. Finally, according to the situation of our country and according to the situation of our country, the author puts forward countermeasures, actively creates conditions, and speeds up the process of levying social security tax. And put forward the relevant supporting policies.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 劉亞瑋;;理性看待開征社會保障稅的思考[J];勞動保障世界(理論版);2010年05期

2 程鐵軍;江涌;;四大理念奠基“社保公平”[J];w

本文編號：1913268