我国社会保险基金筹集法律制度研究

社会保险基金是社会保险的物质条件,社会保险基金筹集是社会保险工作的起点和首要环节.法律制度对于社会保险基金筹集所做出的设计和安排是社会保险法律制度设计的重要组成部分.就我国目前社会保险基金筹集的法律制度安排现状及其存在的问题来看,还必须进一步扩大社会保险基金征收对象的范围,完善国家、用人单位和劳动者社会保险税(费)负担的比例,改革筹集方式并拓展基金筹资渠道.

Study on the Legal Institutions of Social Insurance Fund Collection

Social insurance fund is the material base to social insurance and its collection is the first sector of social insurance work.The legal institutions' design and arrangement of its collection is the important part of the social insurance legal institutions'design.The issue first examines Chinese institutions'arrangement situations,secondly compares and analyses the foreign relevant institutions'arrangement, then evaluates the Chinese institutions'arrangement and puts forward a relevant proposal to the future institutions'option and creation.