河北经贸大学学报
河北經貿大學學報
하북경무대학학보
Journal Of Hebei University Of Economics and Trade
2014年
2期
54~59
,共null页
社会保障税 设置模式 混合式 税制设计 社会保障资金 参保项目 参保对象 城镇劳动者
社會保障稅 設置模式 混閤式 稅製設計 社會保障資金 參保項目 參保對象 城鎮勞動者
사회보장세 설치모식 혼합식 세제설계 사회보장자금 삼보항목 삼보대상 성진노동자
social security tax; setting pattern; hybrid model; design of the tax system; social security fund; insured project; insured; workers of cities and towns
社会保障税对一国社会稳定和经济发展可以起到“安全阀”作用，可以作为和谐社会的“稳定器”。社会保障税设置模式是社会保障税理论与现实一个最基本的问题。世界范围内的社会保障税大致上可以划分为项目式、对象式及混合式三种设置方武，三种模式各有优缺点，互为补充。通过比较分析这三种设置方式，再结合我国实际，认为对象式和项目式均不符合我国目前的现实，我国宜采取混合式社会保障税模式，即兼有参保对象与参保项目的设置模式。
社會保障稅對一國社會穩定和經濟髮展可以起到“安全閥”作用，可以作為和諧社會的“穩定器”。社會保障稅設置模式是社會保障稅理論與現實一箇最基本的問題。世界範圍內的社會保障稅大緻上可以劃分為項目式、對象式及混閤式三種設置方武，三種模式各有優缺點，互為補充。通過比較分析這三種設置方式，再結閤我國實際，認為對象式和項目式均不符閤我國目前的現實，我國宜採取混閤式社會保障稅模式，即兼有參保對象與參保項目的設置模式。
사회보장세대일국사회은정화경제발전가이기도“안전벌”작용，가이작위화해사회적“은정기”。사회보장세설치모식시사회보장세이론여현실일개최기본적문제。세계범위내적사회보장세대치상가이화분위항목식、대상식급혼합식삼충설치방무，삼충모식각유우결점，호위보충。통과비교분석저삼충설치방식，재결합아국실제，인위대상식화항목식균불부합아국목전적현실，아국의채취혼합식사회보장세모식，즉겸유삼보대상여삼보항목적설치모식。
The social security tax can act as a ＂safety valve＂ for a country＇s social stability and economic development, which can be used as ＂stabilizer＂ to the harmonious society. Setting mode of the social security tax is the basic issue on basic theory as well as practical hotpot about the social security tax. The social security tax can generally be classified into three setting methods around the world, namely the project type, object type and mixed type, and they all have advantages and disadvantages, complement each other. By comparing and analyzing the above-mentioned setting modes, considering the situation of our country, we believe that project type and object type donlt meet Chinals reality. We should adopt hybrid model of social security tax, which can combine insured objects with projects.
