社会保障制度论文：我国开征社会保障税问题研究.doc

社会保障制度论文：我国开征社会保障税问题研究【中文摘要】当代社会的一大热点问题就是社会保障制度的改革和完善。尽管我国从开始建立社会保障制度以来已度过几十年的时间,但由于我国的经济情况、人口数量、城镇收入差距等问题,致使我国的社会保障制度的资金缺口大,资金筹集机制尚不完善,并且在全国范围内出现了严重的不均衡现象。在经济发达的沿海城市,居民享受到得社会福利远远优于贫困地区。且不同所有制企业间的差距也在逐步扩大。这种不公平性会严重制约和谐社会的构建,甚至会破坏社会团结和稳定。为此,为了进一步探寻一种新的社会保障制度基金的筹集体制,即开征社会保障税,并对其进行深入探讨,尤为重要。本文旨在运用规范与实证分析相结合的研究方法,将国际间的成功经验相比较并与我国实际国情相结合,针对我国现阶段开征社会保障税的利弊做了深入透彻的分析,得出我国适宜征收社会保障税的结论,并在此基础上提出了相关建议去辅助社会保障税的顺利征收。全文共分五个部分。第一部分是导论,简要介绍了选题的背景、选题意义和国内外的研究综述、本文采用的研究方法、理论框架和创新点与不足之处。第二部分是从社会保障制度的宏观角度出发,针对社会保障税的相关概念做出了明确的界定,对社会保障税在西方国家的起源、发展、特征和作用逐一作了系统的阐述。第三部分针对我国现行的社会保障制度中存在的一些问题做了深入分析,此外还结合了我国的经济和社会客观实际情况作了深入的思考。并对我国是否适宜开征社会保障税这一问题做出了必要性和可行性分析,进一步指出,社会保障税的征收不仅必要,而且对整个社会的稳定和经济的发展起到至关重要的作用。第四部分是分析国外征收社会保障税的成功经验,进行比较借鉴,为我所用。第五部分基于社会保障税征收的事实出发,对未来征收的税制框架、相关法律法规体系构建和配套的改革方面提出了基本设想。最后,本文得出的结论是:在当前经济形势下,无论从社会内部的公平性考虑还是从与国际接轨的外部考虑,开征社会保障税都是大势所趋。【英文摘要】One of the hottest issues in the modern society is the improvement and reformation of our social security system. Although the social security system has already been built up in China for several decades, the current economic situation, large population and huge income difference between cities and towns generate the shortage of funds in social security system and financing mechanism still need to be improved. Moreover, it leads to the imbalanced social benefit throughout the country. In some of the developed coastal areas, people can have more benefits than the poor areas; the workers who are working in the companies that have different forms of ownerships are having different social benefits as well. This imbalance will restrict the construction of harmonious society seriously, even can destroy the social solidarity and stability. In order to explore a new financing mechanism for raising sufficient social security fund, which is called social security tax, in this paper, the author used normative analysis and empirical analysis methods to discuss the meaning of collecting the social security tax. Besides, the author also used the successful experiences in developed countries for reference and combined them to the situation of our society. On the other hand, the author discussed the advantages and disadvantages for collecting the social security tax in depth as well. Finally, the author concluded that the current situation in China suits for collecting the social security tax and stated his own ideas about the importance of the relevant policies and regulationsestablishment.This paper contains five chapters. Chapter 1 introduces the research background, the meaning of choosing this topic, relevant literature review, research methodology, research framework and innovations, respectively. Chapter 2 illustrates the social security system and its related conceptions. Moreover, the author defined the social security taxs origin, development, features and functions systematically as well. Chapter 3 combines the economic situation and the existing problems in current social security system in depth for discussion. Chapter 4 analyses whether China suits for social security tax collection or not and points that it is not only necessary for the stability of society but also important for the economic development to collect the social security tax. Chapter 5 bases on the fact of social security tax collection, demonstrates the opinions about design of taxation framework, relevant policies and regulationsestablishment. In the end, the author gets the conclusion that in the current situation, no matter considering the internal social balance or acting on international convention, collection the social security tax represents the general trend.【关键词】社会保障制度 社会保障税 税制设计【备注】索购全文在线加好友：1.3.9.9.3.8848 同时提供论文写作一对一指导和论文发表委托服务【英文关键词】Social security system Social security tax Tax framework design【目录】我国开征社会保障税问题研究摘要4-5Abstract5引言7-12（一） 论文背景及意义7-8（二） 文献综述8-10（三） 研究方法10-11（四） 创新点与不足11-12一、社会保障税理论分析12-16（一） 社会保障税的概念12（二） 社会保障税的起源和发展12-13（三） 社会保障税的特征和作用13-16二、我国开征社会保障税必要性及可行性分析16-24（一） 我国现行社会保障制度概况及其存在的问题16-19（二） 我国开征社会保障税的必要性分析19-21（三）