对我国开征社会保障税的思考

现阶段,我国的社保基金筹集主要依靠社会保险费,但这种资金筹集方式存在筹集数量不足、统筹层次低、不利于企业公平竞争等诸多弊端,更无法满足日益严重的人口老龄化社会发展的需要。随着我国经济实力的增强,公民的纳税意识和信息网络水平的不断提高,开征社会保障税的条件已基本具备。应遵循普遍性与公平性的原则,采取与当前费率水平相当的税率开征社会保障税,并对其进行有效监管。

Thinking on impose Social Security Tax in China

at the present stage, the raising sources of China＆#39;s social security funds rely mainly on social insurance, but in this kind of fund raising method there are such drawbacks as inadequate quantity, low-level raising and not conducive to fair competition, which cannot meet social develop-ment needs of increasingly serious aging of population . As the strength of China＆#39;s economy, civic awareness of paying taxes and levels of information networks are increasing, and we have had the basic conditions of imposing social security tax,. We should follow the principle of universality and fair-ness, take the tax rates tantamount to the current fee level to impose social security tax, and supervise it effectively.