论文标题:社会保障课税论
Study on the Theory and Practice of Modern City Agriculture
论文作者 张雪梅
论文导师 尹音频,论文学位 硕士,论文专业 财政学
论文单位 西南财经大学,点击次数 479,论文页数 69页File Size250k
2001-04-01论文网 http://www.lw23.com/lunwen_3037752/ 社会保障 课税论
Social security Taxation theory
一、论文所研究问题的目的意义我国的宪法赋予每个中华人民共和国公民在年老、疾病或者丧失劳动能力的情况下，有从国家和社会获得物质帮助的权利。《中华人民共和国国民经济和社会发展第十个五年计划纲要》又明确了：“十五”期间要基本建成独立于企业事业单位之外、资金来源多元化、保障制度规范化、管理服务社会化的社会保障体系。社会保障制度是社会经济运行的“安全网”、“自动稳定器”， 建立多层次的社会保障体系，对于深化企业和事业单位改革，实现生产要素优化配置，提高劳动者身体素质，弥补市场机制在收入分配方面的缺陷，调节经济周期的波动，为经济增长筹集资金，维护社会稳定，保证经济快速稳定健康发展等方面具有重大意义。社会保障税是社会保障法制化、规范化的筹资手段，它能够保证及时、稳定地筹集社会保障资金用于社会保障支出，从而克服以行政手段征收社会保险费缺乏刚性的不足。当前，我国经济体制改革已进入攻坚阶段，社会保障资金来源不足而社会保障支出急剧增长的矛盾日益尖锐，迫切需要对社会保障制度进行改革，而在诸多改革措施中，开征社会保障税是一个重要的途径，它可以较好地解决资金来源的问题，从而为完善社会保障制度提供制度性基础。因而研究社会保障课税理论与实践对于经济体制改革和社会稳定具有重要的现实意义。二、论文的基本思路和逻辑结构本文研究社会保障课税理论与实践的基本思路是：从对社会保障制度的理论和我国现行的社会保障制度的现状及存在问题的分析中，探讨完善我国社会保障体系的措施及政策建议，进而对开征社会保障税这一完善社会保障制度的重要途径和措施展开分析，在研究国际社会保障税理论和借鉴国际社会保障税发展的实践经验的基础上，提出建立我国社会保障税体系的体制框架的建议和设想。本文的主要内容分为三章：第一章阐述了社会保障制度的理论并对中国社会保障制度的建立与发展进行了实证分析。第一部分对社会保障制度的理论的阐述，主要从三个方面来展开。首先，从社会保障的概念及内涵入手，分析了社会保障制度产生和发展的历史条件。其次，对建立社会保障制度的理论依据作了介绍。主要介绍了对社会保障制度建立和完善影响较大的施莫拉·布伦坦诺的福利国家理论、庇古的“福利经济学说”、凯恩斯和罗斯福的社会保障理论、贝弗里奇的福利计划以及社会民主党的“福利社会主义”理论。第三，分析了社会保障在经济发展中的作用。第二部分对中国社会保障制度的建立与发展进行了实证分析。首先对中国社会保障制度的建立和发展的两个阶段进行了历史回顾。其次，在对我国社会保障制度的现状进行分析的基础上，提出了完善我国社会保障制度的构想。第二章主要阐述了国际社会保障税的理论和实践问题。首先，分析了社会保障税产生的原因和社会保障税的经济性质。其次，分析了社会保障税的经济效应。第三，介绍了世界各国社会保障税的发展状况，并从税目、纳税人、税基、税率、征收管理等方面介绍了各国社会保障税制的基本框架。此外，还介绍了国际上社会保障税面临的国际协调等问题。第三章主要对我国开征社会保障税的相关问题进行了分析。论述了我国开征社会保障税的必要性和可行性，提出了我国开征社会保障税的指导思想和基本原则。最后，提出了我国开征社会保障税的具体设计方案、税制构想和配套改革措施。三、论文的主要内容及观点1、社会保障制度是社会化大生产和无产阶级长期斗争的产物，它一经产生就对经济发展起着重要的保驾护航的作用。生产的社会化使家庭的保障功能褪化，客观上要求对疾病、伤残、养老、失业等实行社会化的保障；社会生产力的发展为社会保障的建立提供了物质基础；无产阶级的力量不断壮大，他们为争取生存权、保障权而不断进行着坚决的斗争，上述诸多因素的共同作用最终促成了社会保障制度的产生。社会保障在经济发展过程中发挥着重要作用：通过维持和提高劳动者的身体素质促进经济增长；弥补市场机制的不足，为经济增长创造稳定的社会环境；对经济周期的波动具有“自动稳定器”的作用；为经济增长筹集资金等。2、我国现行的社会保障制度存在一系列问题，必须进行改革。从性质上来说，企业保障的实质未得到根本改变；社会保险基金筹资手段软化，保险覆盖面窄；社会保险的管理缺乏规范；各项保障制度还很不完善等。完善我国社会保障制度的基本目标是：建立独立于企业事业单位之外、资金来源多元化、保障制度规范化、管理服务社会化的社会保障体系。构建我国社会保障的多层次体系，应从三方面着手进行：通过开征社会保障税，建立社会保险系统，强化社会保险的基本保障功能；鼓励发展企业补充保险、商业保险和个人储蓄积累自我保险，建立补充保险系统；通过规范的转移支付，实行社会救济和社会福利，完善社会救济系统；3、社会保障税是一种规范化、法制化的筹资方式。世界上大多数建立了社会保障制度的国家都开征了社会保障税。社会保障税这种筹资方式可以很好地利用税收的强制性、固定性特点，为社会保障制度及时、稳定、足额、规范地筹集?
I、The purpose and significance of the thesisChinese constitution endows each Chinese citizen with the right of obtaining substance aid when he is old, ill or when he has lost laboring ability. The Compendium of the tenth Five-Year Plan of National Economic and Social Development make it definite that during the 10th 5-Year period, China will build a social security system which is independent from enterprises and units. The system possesses following features. Its finance source is various. Its system is standardizing, and its management is socializing.Social security system is the safety net and automatic stabilizer of social economic operation. Building many layers of the social security system is of much important significance in terms of deepening enterprise and unit reform, allocating properly resource, reinforcing laborers" quality, making up with the defect of market mechanism in income allocation, adjusting the fluctuation of the economic cycle, collecting finance for economic growth, standing up for social stability, etc.Social security tax is a legalizing, standardizing means of financing. It can finance the social security expenditure in time and steadily, and overcome the shortcoming of levying social security charges by administration means. At present, the deficiency of finance source is more and more serious, but the expenditure of the social security is increasing dramatically. It is urgent that we reform our current social security system. Among many measures, levying social security tax is an important and valid one. It can supply the perfect social security system with system base. Therefore, to economic system reform and society stabilization, studying social security taxation theory and practice is of important, actual significance.II、The basic thought and logical structure of the thesis The basic thought of the thesis is as follow: Start with the theoretical analysis of social security system and the practical analysis of the current state as well as the problem of the Chinese social security system, author probes the measures and policies of perfecting Chinese social security system. Afterwards, author analyzes social security tax, an important measure of perfecting social security system. Furthermore, after studying the theoretical and practical experience of international social security tax, author sets forth some suggestion and assumption of founding the framework of Chinese social security tax system.The thesis is divided into three parts:In the first chapter, author mainly expounds the theory of social security system and makes a demonstration analysis on the establishment and development of Chinese social security system.The first part of this chapter concentrates on the theory of social security system. Firstly, proceeding with the concept and connotation of social security system, author analyzes the historical conditions of the establishment and development of social security system. Secondly, author introduces the theory of social security system of some famous schools. Thirdly, author analyzes the function of social security on economic development.The second part of this chapter concentrates on the demonstration analysis of Chinese social security system. First of all, author retrospects the two phases of the establishment and development of Chinese social security system. Furthermore, author analyzes the current state of Chinese social security system and sets forth some measures about perfecting it.In the second chapter, author analyzes the theory and practice of international social security tax. Firstly, author analyzes the cause of the generation and the characteristic of social security tax. Secondly, author analyzes the economic effect of social security tax. Thirdly, author introduces the state of development of social security tax, and introduces the basic framework of foreign social security tax system on tax item, taxpayer, tax base, tax rate, and collection and administration mode. In addition, author introduces the problems of
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