本文關(guān)鍵詞： 社會保障 社會保稅 籌資模式 稅收制度　出處：《吉林財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：社會保障稅最早起源于美國，上世紀(jì)三十年代，正值資本主義世界經(jīng)濟(jì)大蕭條時期，工廠紛紛破產(chǎn)倒閉，工人大量失業(yè)，國家無力支付失業(yè)工人的救濟(jì)金。這對社會的穩(wěn)定產(chǎn)生了不和諧因素。美國通過開征社會保障稅一舉解決了社會保障資金缺乏的困境，并帶動了經(jīng)濟(jì)振興。各國紛紛效仿，經(jīng)過多年的發(fā)展，目前世界上已有100多個國家在國內(nèi)征收了社會保障稅，社會保障稅也一躍成為很多國家的第一大稅種。 社會保障制度是一國保證國民生存和發(fā)展的重要制度，它對于國家的社會穩(wěn)定和經(jīng)濟(jì)持續(xù)發(fā)展有著重要的影響。我國目前社會保障制度尚不完善，在覆蓋范圍、資金籌集、保障實施方面都還存在著缺陷和問題。而伴隨著中國社會老齡化程度的加劇，體制改革造成的失業(yè)人口增加，對于我國未來社會保障的壓力將與日俱增。在此背景下，，我們應(yīng)盡快完善社會保障制度，以應(yīng)付未來局面。而社會保障制度要想實施到位，最核心的要求就是資金保證。我國目前在這一環(huán)節(jié)極其薄弱。相比較國外已經(jīng)通過開征社會保障稅來解決社會保障基金的來源，我國目前尚處于社會保障費階段。社會保障資金的籌集模式直接影響了我國社會保障資金籌集的境況，我國目前社會保障資金籌集存在著范圍窄、征收困難、管理混亂等缺陷，而這些問題都直接影響了社會保障制度的落實。因此，我國應(yīng)盡快開征社會保障稅來解決上述相關(guān)問題，從根本上解決我國社會保障制度現(xiàn)階段所處的困境，努力構(gòu)建符合我國現(xiàn)實國情，可持續(xù)發(fā)展的社會保障制度。 本文采取了綜合分析和比較分析的研究方法。通過對社會保障稅制度的起源和發(fā)展進(jìn)行了解，再對我國現(xiàn)階段社會保障籌集方式的缺陷進(jìn)行分析，通過對比來論證了我國開征社會保障稅的必要性和可行性，最后提出有關(guān)我國社會保障稅制度構(gòu)建的相關(guān)建議。全文除引言和結(jié)語外，分為4個部分：第一部分，概括的介紹了社會保障稅的含義以及起源，并對目前社會保障稅在世界的發(fā)展有了一個初步的認(rèn)識；第二部分，分析我國現(xiàn)階段社會保障基金的籌集模式，并對目前籌資模式的缺陷和不足進(jìn)行了剖析；第三部分，提出了關(guān)于征收社會保障稅的理論支持，再結(jié)合我國實際情況，來論證關(guān)于在我國開征社會保障稅的必要性和可行性，證明在我國開征社會保障稅已經(jīng)到了關(guān)鍵時刻，而且社會保障稅的開征對于我國將是大大有利的；第四部分，在結(jié)合我國現(xiàn)實國情的基礎(chǔ)上，對未來開征社會保障稅提出了一些建議和意見，在稅收制度和相關(guān)配套法律制度上都要進(jìn)一步的完善，以此來保證社會保障稅能夠順利的開征。
[Abstract]:Social security taxes originated in the United States in -70s, during the Great Depression of the capitalist world, when factories went bankrupt and workers lost their jobs. The state is unable to pay for the benefits of unemployed workers. This has created a disharmonious factor in the stability of society. The United States has solved the plight of the lack of social security funds by imposing a social security tax, which has led to a revival of the economy. Countries have followed suit. After years of development, more than 100 countries in the world have collected social security tax, and social security tax has become the largest tax in many countries. The social security system is an important system to guarantee the survival and development of the people in a country. It has an important impact on the social stability and sustainable economic development of the country. At present, the social security system of our country is still imperfect, covering the scope and raising funds. There are still defects and problems in the implementation of the guarantee. With the aggravation of China's aging society and the increase of the unemployed population caused by the system reform, the pressure on the future social security of our country will grow day by day. In this context, We should improve the social security system as soon as possible in order to cope with the future situation. And if the social security system is to be implemented, The core requirement is the guarantee of funds. At present, our country is extremely weak in this link. Compared with foreign countries, we have already solved the source of social security funds by levying social security taxes. At present, our country is still in the stage of social security fee. The mode of raising social security funds has a direct impact on the situation of raising social security funds in our country. At present, there are some defects in the raising of social security funds in China, such as narrow scope, difficulty in collection, confusion in management, and so on. These problems have a direct impact on the implementation of the social security system. Therefore, our country should levy a social security tax as soon as possible to solve the above problems, and fundamentally solve the plight of our social security system at the present stage. Strive to build a social security system that conforms to the reality of our country and sustainable development. This paper adopts the research methods of comprehensive analysis and comparative analysis. Through understanding the origin and development of the social security tax system, this paper analyzes the defects of the current social security raising mode in China. This paper demonstrates the necessity and feasibility of levying social security tax in our country by comparison, and finally puts forward some relevant suggestions on the construction of social security tax system in China. The full text is divided into four parts except introduction and conclusion: the first part, This paper briefly introduces the meaning and origin of social security tax, and has a preliminary understanding of the current development of social security tax in the world. In the third part, the author puts forward the theoretical support on the collection of social security tax, and then proves the necessity and feasibility of levying social security tax in our country according to the actual situation of our country. Prove that the introduction of social security tax in China has reached a critical moment, and the introduction of social security tax will be greatly beneficial to our country; part 4th, based on the reality of our country, This paper puts forward some suggestions and suggestions on the future collection of social security tax, which should be further improved in the tax system and related supporting legal system, so as to ensure that the social security tax can be collected smoothly.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：D922.22

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