發(fā)布時(shí)間：2018-06-03 13:54

  本文選題：社保 + 個(gè)人所得稅　； 參考：《經(jīng)濟(jì)研究參考》2017年30期

【摘要】：正一、引入社會(huì)保障個(gè)人所得稅激勵(lì)措施。社會(huì)保障關(guān)系到每個(gè)公民的切實(shí)經(jīng)濟(jì)利益,而納稅人是否自行申報(bào)、納稅多少本質(zhì)就是為了得到社會(huì)保障,因此,將社保作為一種激勵(lì)措施引入個(gè)稅,將個(gè)人繳納個(gè)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(shí)利益,還將對(duì)"經(jīng)濟(jì)人"本性的個(gè)稅納稅人產(chǎn)生不可估量的激勵(lì)作用;另一方面,還可補(bǔ)充目前社�；鸬牟蛔�,給國家擴(kuò)大社保資金提供一條新思路,為國家個(gè)稅和社保的深化改革打下堅(jiān)實(shí)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(hào)】：F812.42

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本文編號(hào)：1973026