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以税收形式确保日本年金保险费的缴纳
引用本文:李菁. 以税收形式确保日本年金保险费的缴纳[J]. 天津市财贸管理干部学院学报, 2006, 8(2): 29-32
作者姓名:李菁
作者单位:南开大学滨海学院,天津,300190
摘    要:随着老龄化趋势的加剧,年金制度因财政危机而导致给付逐年下降;日本国民对年金制度的不信任,导致年金未纳率直线上升。以保险费的形式征收难以避免拒缴、滞纳年金保险费的现象,而税收因为具有强制性,能够确保保险费的缴纳,所以应该征收社会保障税用以缓解年金制度财政危机。

关 键 词:保险费缴纳  消费税  社会保障税
文章编号:1008-9055(2006)02-0029-04
修稿时间:2005-10-27

Ensure the Payment of Japanese Annuity Insurance Fees Through Tax
LI Jing. Ensure the Payment of Japanese Annuity Insurance Fees Through Tax[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2006, 8(2): 29-32
Authors:LI Jing
Abstract:Coming with the aggravate ageing problem, the payment of annuity system goes down because of finance crisis. Japanese show no confidence on annuity system and the rate of refusing payment goes straight up. By way of insurance fees, they cannot avoid the fact of refusing and delaying payment. But through the forceful power of tax, they can ensure the payment of insurance fees. So they should impose tax of social security in order to alleviate the financial crisis of annuity system.
Keywords:payment of insurance fees  tax of consume  tax of social security
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