常熟理工学院学报
常熟理工學院學報
상숙리공학원학보
JOURNAL OF CHANGSHU INSTITUTE OF TECHNOLOGY
2015年
3期
60-64
,共5页
保险基金%筹集%社会保险
保險基金%籌集%社會保險
보험기금%주집%사회보험
insurance fund%collection%social insurance
社会保险基金筹集是我国社会保险基金法律制度的重要内容。社会保险基金筹集方式是基金的资金来源，关系到社会保险基金的物质基础。我国传统的基金筹资单纯采取“费”的方式，已经不能满足公民权利的期待。近年来，“税”与“费”之争已经进入主流知识分子的理论视野，成为探讨社会保险基金募集的热点论题。无论从哪个角度来看，“税”与“费”都并不矛盾，具有相通性。在现代国家，采取税费结合的筹资方式符合社会整体利益和公民个人利益，是社会保险事业法治化的必要之举。针对我国当前实际，税费结合就是要在坚持原本收“费”基础上，课征社会保险税。
社會保險基金籌集是我國社會保險基金法律製度的重要內容。社會保險基金籌集方式是基金的資金來源，關繫到社會保險基金的物質基礎。我國傳統的基金籌資單純採取“費”的方式，已經不能滿足公民權利的期待。近年來，“稅”與“費”之爭已經進入主流知識分子的理論視野，成為探討社會保險基金募集的熱點論題。無論從哪箇角度來看，“稅”與“費”都併不矛盾，具有相通性。在現代國傢，採取稅費結閤的籌資方式符閤社會整體利益和公民箇人利益，是社會保險事業法治化的必要之舉。針對我國噹前實際，稅費結閤就是要在堅持原本收“費”基礎上，課徵社會保險稅。
사회보험기금주집시아국사회보험기금법률제도적중요내용。사회보험기금주집방식시기금적자금래원，관계도사회보험기금적물질기출。아국전통적기금주자단순채취“비”적방식，이경불능만족공민권리적기대。근년래，“세”여“비”지쟁이경진입주류지식분자적이론시야，성위탐토사회보험기금모집적열점론제。무론종나개각도래간，“세”여“비”도병불모순，구유상통성。재현대국가，채취세비결합적주자방식부합사회정체이익화공민개인이익，시사회보험사업법치화적필요지거。침대아국당전실제，세비결합취시요재견지원본수“비”기출상，과정사회보험세。
The collection of social insurance fund is an important content of legal system of social insurance fund in China. The way of raising social insurance fund is capital source of the fund, which concerns the material base of social insurance fund. It can be seen that the traditional collection way of simply adopting the method of fees al?ready cannot satisfy the expectations of citizens’rights. In recent years, the battle between tax and fees has en?tered the theory field of vision of mainstream intellectual, and has become a hot topic of social insurance fund rais?ing. From any point of view, taxes and fees are not conflicting, but interlinked. In modern countries, the combina?tion of tax and fees accords with the interests of society as a whole and individual citizens, which is necessary to make social insurance undertakings according to the rule of law.
