| 我国转型期开征社会保障税的探析 |
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| 引用本文： | 苏春红.我国转型期开征社会保障税的探析[J].山东大学学报(哲学社会科学版),2011(5). |
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| 作者姓名： | 苏春红 |
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| 作者单位： | 山东大学经济学院,济南,250100 |
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| 基金项目： | 山东省社会科学规划基金项目“山东省农村居民健康平等状况与中国农村医疗保障制度研究”(项目编号10CCGJ07); 山东大学自主创新研究基金项目“老龄化的消费效应与促进消费的社会保障研究”(项目编号IFW10030)的阶段性研究成果 |
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| 摘 要： | 社会保障费改税是全社会关注的话题。社会保障税开征与否,取决于社会保障制度类型和我国城镇化发展水平。统账结合社会保障制度模式、统筹层次偏低的现实以及城乡收入分配差距扩大、城乡二元经济结构决定现阶段不宜开征社会保障税。社会保障税是否开征不应陷入由部门利益决定的误区,制度自身的改革与完善、城乡社会保障一体化发展才是社会保障改革的必由道路。
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| 关 键 词： | 转型期 社会保障税 二元经济结构 社会公平 |
An Analysis on Introducing Social Security Tax in China's Transition Period |
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| SU Chun-hong.An Analysis on Introducing Social Security Tax in China's Transition Period[J].Journal of Shandong University(Philosophy and Social Sciences),2011(5). |
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| Authors: | SU Chun-hong |
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| Institution: | SU Chun-hong(School of Economics,Shandong University,Jinan 250100,P.R.China) |
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| Abstract: | The reform on transforming social security fees into social security tax is a hot topic in today's China.Whether to introduce social security tax or not depends on the social security institution as well as the development of China's urbanization.After analyzing the present social security pattern,the overall low level of planning,the growing gap in urban-rural income distribution as well as the urban-rural dual economic structure,this paper argues that the appropriate time has not yet come for China to int... |
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| Keywords: | transition period social security tax urban-rural dual economic structure social equality |
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