摘要
将现行的社会保险收费改为社会保障税,利用税收手段完善社会保障制度,不但有助于解决当前双重征收的矛盾,降低征收成本,还可以提高征缴率,扩大社会保障的覆盖面,提高社会保障统筹层次。最重要的是,"费改税"将建立税务机关征收、财政部门管理、社保部门支出的三位一体的管理体制,做到相互制约,相互监督,不仅更加有利于增强社保资金运行的安全性,提高资金使用效益,还可为完善公共财政制度和促进政府职能转变奠定良好基础。
We employ taxation to improve social security system by changing present social insurance into social security tax,which can solve the conflicts of double taxation,reduce taxation cost,and also increase collection rate,and coverage and coordination of social security.More importantly,the tax reform can help establish a trinity management system on collection of tax authority,management of financial sector,and expenditure of social security department.This management system of mutual restraint and supervision will not only help increase safety and utilization of social security funds,but lay a better foundation for improving public finance system and transforming government functions.
出处
《商业经济》
2011年第11期1-2,19,共3页
Business & Economy
关键词
社会保障税
费改税
新型农村合作医疗
social security tax
tax reform
new rural cooperative medical care
