本文選題：社會(huì)保障稅 + 稅制設(shè)計(jì)　； 參考：《蘭州財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：我國(guó)社會(huì)保障基金自創(chuàng)立之初,便采用社會(huì)保障費(fèi)的形式進(jìn)行征繳,而且我們不得不承認(rèn),在很長(zhǎng)的一個(gè)階段,這種社會(huì)保障費(fèi)的征繳方式對(duì)我國(guó)社會(huì)保障事業(yè)的發(fā)展,甚至是我國(guó)經(jīng)濟(jì)社會(huì)的發(fā)展都產(chǎn)生了巨大的促進(jìn)作用。首先,社會(huì)保障費(fèi)的征繳方式使得社會(huì)保障的覆蓋面得到了擴(kuò)大,絕大多數(shù)的居民被納入到了社會(huì)保障體系當(dāng)中,這在一定程度上促進(jìn)了社會(huì)公平;其次,社會(huì)保障費(fèi)的征繳方式,在我國(guó)社會(huì)保障的發(fā)展歷程當(dāng)中提供了堅(jiān)實(shí)的基金支持,促進(jìn)了經(jīng)濟(jì)社會(huì)的發(fā)展,有利于居民生活水平的提高。然而,通過(guò)改革開(kāi)放,我國(guó)經(jīng)濟(jì)快速發(fā)展,社會(huì)明顯進(jìn)步,各方面都發(fā)生了翻天覆地的變化,人口老齡化越來(lái)越嚴(yán)重,社會(huì)保障制度卻沒(méi)有較大改變,顯然,這不僅不利于社會(huì)保障事業(yè)的健康發(fā)展,也不利于我國(guó)經(jīng)濟(jì)社會(huì)的穩(wěn)定發(fā)展。所以,我們急切地需要改革當(dāng)前實(shí)行的社會(huì)保障制度,讓其能夠滿足并促進(jìn)我國(guó)經(jīng)濟(jì)社會(huì)的長(zhǎng)期發(fā)展。本文的研究對(duì)象就是當(dāng)前眾多國(guó)民關(guān)心的社會(huì)保障問(wèn)題,首先,對(duì)相關(guān)的理論進(jìn)行了分析介紹,指出了社會(huì)保障稅在我國(guó)開(kāi)征的可行性,并且根據(jù)我國(guó)現(xiàn)在的具體國(guó)情,對(duì)我國(guó)社會(huì)保障稅進(jìn)行了整體框架的構(gòu)建,從納稅人、征稅對(duì)象、計(jì)稅依據(jù)、稅率、納稅期限、減免政策、征管辦法等方面進(jìn)行了較為充分的探討研究,而后,還分析了在社會(huì)保障稅實(shí)施過(guò)程中可能遇到了各種問(wèn)題,針對(duì)這些問(wèn)題進(jìn)行了具體分析,給出了相對(duì)應(yīng)的解決辦法,文章最后給出了結(jié)論,即我國(guó)應(yīng)該加快社會(huì)保障“費(fèi)改稅”的步伐,開(kāi)始征收社會(huì)保障稅,同時(shí)還對(duì)實(shí)施效果進(jìn)行了展望。
[Abstract]:Since its inception, the social security fund in China has been collected in the form of social security fees. Moreover, we have to admit that in a very long period of time, this form of collection of social security fees has contributed to the development of social security in our country.Even the economic and social development of our country has produced the huge promotion function.First, the way social security fees are collected has expanded the coverage of social security, and the vast majority of residents have been brought into the social security system, which to some extent has promoted social equity.The collection and payment of social security fee provides solid fund support in the course of the development of social security in our country, promotes the development of economy and society, and is beneficial to the improvement of residents' living standard.However, through the reform and opening up, our country's economy has developed rapidly, the society has made remarkable progress, all aspects have undergone earth-shaking changes, the aging population is getting more and more serious, but the social security system has not changed much. Obviously,This is not only unfavorable to the healthy development of social security, but also unfavorable to the steady development of our economy and society.Therefore, we urgently need to reform the current social security system so that it can meet and promote the long-term development of China's economy and society.The research object of this paper is the social security problem which is concerned by many people at present. Firstly, the relevant theories are analyzed and introduced, and the feasibility of levying social security tax in our country is pointed out, and according to the current situation of our country,The whole frame of social security tax of our country has been constructed, from the taxpayer, the object of taxation, the tax basis, the tax rate, the tax period, the reduction and reduction policy, the collection and management method and so on, has carried on the quite thorough discussion and research, then,It also analyzes the various problems that may be encountered in the process of implementing social security tax, analyzes these problems concretely, and gives the corresponding solutions. Finally, the paper gives a conclusion.That is, our country should speed up the pace of social security "fee into tax", begin to collect social security tax, and also prospect the effect of implementation.
【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

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