经济理论与经济管理
經濟理論與經濟管理
경제이론여경제관리
Economic Theory and Business Management
2013年
6期
62~68
,共null页
社会保险 费改税 障碍
社會保險 費改稅 障礙
사회보험 비개세 장애
social insurance; transformation of fees to taxes; obstacles
我国实施费改税的主要障碍，涉及形式上的障碍和实质性的障碍。通过理论分析，结合对部分地区的调研，发现这些障碍要么不成立，要么可以规避。因此，开征社会保障税是可行的。费改税的形式障碍不能成立，而对于实质性障碍，可以通过按照个人账户规模实施税收返还、暂时不将城乡居民纳入征税对象、暂时维持“二元征收”体制和增强参保者对制度的预期等方法加以规避。
我國實施費改稅的主要障礙，涉及形式上的障礙和實質性的障礙。通過理論分析，結閤對部分地區的調研，髮現這些障礙要麽不成立，要麽可以規避。因此，開徵社會保障稅是可行的。費改稅的形式障礙不能成立，而對于實質性障礙，可以通過按照箇人賬戶規模實施稅收返還、暫時不將城鄉居民納入徵稅對象、暫時維持“二元徵收”體製和增彊參保者對製度的預期等方法加以規避。
아국실시비개세적주요장애，섭급형식상적장애화실질성적장애。통과이론분석，결합대부분지구적조연，발현저사장애요요불성립，요요가이규피。인차，개정사회보장세시가행적。비개세적형식장애불능성립，이대우실질성장애，가이통과안조개인장호규모실시세수반환、잠시불장성향거민납입정세대상、잠시유지“이원정수”체제화증강삼보자대제도적예기등방법가이규피。
The main obstacles in the transformation of social insurance fees into taxes in China＇s social insurance system were concerned with both formal barriers and substantial obstacles. Theoretical analysis and investigations on some regions indicated that those obstacles were either nonexistent or easy to be pas- sed. Therefore it was possible to collect social security taxes. The formal barriers were not really existent while the substantial obstacles could be solved by measures such as tax reimbursement to personal account according to tax paid, maintaining dual-collection system, and strengthening individuals＇ expectation on social insurance system.
