社会保障税收制度构想

悉尼Assignment代写范文:“社会保障税收制度构想”，这篇论文主要描述的是社会保障税是美国联邦政府在通过立法后实施的税种，目的是为了筹集在社会保障体系构建中所需要的资金，采用变动调试税额比率的方式，根据项目对于资金的需求，来决定项目的税额比率，这些国家已经有着数十年的社会保障税征收经验，是值得英国参考和借鉴。

First, the social security tax base tax system conception

( A ) System Foundation - International Experience

Internationally, many countries impose social security taxes for decades , in the process, has accumulated a wealth of experience , it is worth thinking learn English . Here are several major international social security taxes modes:

1, the Swedish model

Sweden is a typical project-based social security tax model, that is covered by sub-items set social security tax model. The biggest advantage of this mode is that the social security tax collection and underwriting project to establish one to one relationship , earmarking , the return is very obvious, but can vary according to the amount of project expenditures adjusted for changes in tax rates , that is, which project on financial the need for large, which projects to improve the social security tax rate . Its main drawback is that financial transfers between projects smaller room .

2 , the German model

German social insurance rates and insurance risk linked to the differential insurance rates meet efficiency requirements ; their unemployment insurance systems and active labor market policies are interrelated, is both fair and efficient initiatives to ensure social security funds have stable sources . German social security tax is characterized by sub- project settings taxes , raise very specific uses of funds , projects and more protection and good benefits , but its premise is a higher level of national income , high requirements of management .

3 , British model

English is a typical object -based social security tax model, that insured object classification set up by the social security tax mode. The advantage is that you can target different employment or non- employment characteristics, the use of different tax system , to facilitate the implementation . At the same time the use of centralized government social insurance , in the nationwide implementation of social security funds transfers surplus and deficiency , in order to balance regional differences. The main disadvantage is the collection and underwriting projects not explicitly linked to the return of social security taxes has not been fully reflected.

4 , the American model

The United States is a typical hybrid model of social security tax , that is underwriting the project covered objects and social security taxes coexistence mode settings . In the U.S., a major position in the private insurance industry , the government -run social security in a secondary position . U.S. Social Security payroll taxes as a source of financing is to wage income as the tax base, to take proportional tax burden from employers and employees average . U.S. Social Security taxes are characterized by relatively wide range of security , adaptability and strong, while taking special care of some particular person , special industries and projects, but management more difficult , the return of non-performance is not specific enough , and tired of insurance tax back strong, redistributive effect is suppressed, social insurance tax function tends to weaken social justice . Overall, the American model in dealing with the relationship between efficiency and equity , unity and differences in the handling of sexual relations , have provided successful experience.

Britain's progressive tax system mode ; German social security funds by the state, enterprises and the individual burden , mainly from enterprises and workers pay social security taxes , less than some way undertaken by the government ; American low threshold , the coverage wide approach and Chile pension paid by individuals , individuals gave us all a system with great inspiration. Of course, the system must be from abroad and the United Kingdom 's specific national conditions and social security systems combined with the actual situation , must also be considered compatible with the market mechanism .

( Two ) social psychological foundation

Government and theorists in the social security tax has already done a lot of media publicity , and increasing publicity ; coupled with the increasing social security charges levied in place measures to promote social security reform , have increased the awareness of the social security tax levied psychological expectations. Meanwhile , we have seen in recent years, household savings continue to hit new highs , the main one is the uncertainty of the future residents can not be solved by improving the social security system . According to the Ministry of Labor and Social Security in 2002, a survey showed that 93.8% of the respondents concerned about social security issues , 88.5% of respondents want the country to increase social protection efforts. "Social insurance " to " social security tax ", the levy is mandatory , management has a normative tax return with the special nature , to ensure that all taxpayers benefit from easy for the masses to accept. So good social psychology on the basis of degree of recognition , not only to in-depth research , but also consider the residents' mental capacity to formulate reasonable system architecture.

( Three ) based sources

Social Security Tax has a certain economic base. Since reform and opening , the UK 's economic strength as well as urban and rural residents' income level has been improved greatly . 2006 UK GDP reached 20.9407 trillion yuan , the UK per capita disposable income of urban residents was 11,759 yuan . Since the 1980s , the British GDP to about 9-13% growth rate . All of these are social security levy provides the premise , basic and adequate sources of revenue .

Meanwhile, as described above , the rapid development of the British economy , working-class, state-owned enterprises , private enterprises, individual industrial and commercial households are equipped with mental capacity, and be willing and can afford to social security tax . As a policy-making body , to in-depth research , according to the actual situation of different taxable entities , to develop practical system architecture.

( Four ) organizational foundation

Currently, the UK tax authorities throughout the country, wide distribution , strong permeability , has a large number of experienced tax officials . Social Security Tax , not only can fully utilize the existing tax authority of the organization, administration and equipment, human resources, administration experience and other advantages , and can streamline unnecessary original social insurance sector institutions and personnel , greatly improving the social security funds financing efficiency and reduce the cost of collection .

Tax authorities have a sound tax administration monitoring system, standardized order and strict tax collection and tax laws to raise funds to ensure social security funds have stable sources , many companies change the current arrears , refused to pay social insurance situation. Meanwhile, the coercive power of taxation to maximize social security funds to fill the gap and achieve genuine stability of social protection. Therefore, to make full use of advantages of this organization , to develop appropriate tax collection and the way the British levied mode.

Second, the British social security tax of general ideas, objectives and basic principles to be followed

British Social Security Tax is the general idea : low rates , broad tax base , the government , enterprises and individuals reasonably afford , in accordance with the actual situation of urban and rural stratified forward, and gradually expand the benefit side .

Social Security Tax UK long-term goal should be for all workers ( by the urban to the rural areas gradually ) to raise to maintain its pension, unemployment, medical, work injury , maternity and other basic security needs of the funds required for the establishment of a standardized , efficient social security system provide appropriate funding sources ; short-term goal should be to outside workers except rural workers to provide basic living , health care funding. To this end, the following principles should be based on the concept of the British tax system of social security taxes .

( A ) hierarchical implementation of the principle of smooth transition

Pay attention to the existing system of social security contributions steady convergence in the more comprehensive tax framework , the gradual, steady implementation of tariff lines from less to more , the collection area ranging from narrow to wide . Meanwhile, in order to adapt to the market economy under the conditions of the free flow of labor conditions, insurance coverage when conditions permit , to the widest possible number .

Most UK is still lagging behind the level of productivity in rural areas , farmers' income level is not high , if the government forced the rural areas the introduction of social security tax , is likely to occur meaning but misguided situation. So, should be based on reality , when conditions are ripe and then incorporated into the scope of taxation . For a few already have a considerable level of economic development in rural areas where workers may be in the first phase will be incorporated into the scope of taxation of social security taxes . Meanwhile, the social security program should be less to more gradually increase . U.S. just levy payroll tax, only for the elderly and the testamentary insurance, and later added those on incapacity insurance and hospitalization for the elderly and medical insurance . British social security tax , the funds raised should also be required to ensure the basic premise of security projects has steadily increased .

( Two ) the principle of fair burden sharing

To maintain social security and stability, building a harmonious society , the tax burden by governments, businesses and individuals all three shared . In addition to corporate and individual should assume the obligation to pay social security taxes , the government also bear some responsibility . This is conducive to mobilize all taxpayers pay taxes according to the provisions of enthusiasm, but also conducive to embody the principle of fair burden sharing .

( Three ) security priority , both fair and efficient

To clear the positioning of social security tax function is to protect not fair . High-income earners little dependence on social security , if too much emphasis on the social security tax redistribution function is equivalent to mandatory requirements of high-income earners too much devotion, is bound to make high-income people who lose enthusiasm. Therefore, the design of social security tax revenue must correctly handle the relationship between fairness and efficiency , it is necessary to try to embody social justice, mutual aid , the principle of risk diversification and efficiency principles , and strive to maximize the central and local authorities , units and individual initiative , but also the whole society reached a common understanding : social Security tax instead of the main function is to protect the fair .

( Four ) the principle of prospective

Social security tax has a historical continuity , once the levy would have a huge impact for generations , so the initial design of the social security tax scheme should be as comprehensive, should have some looking, as far as possible in line with international trends in social security system to reduce the difficulty of subsequent reforms .

( Five ) tax burdens and benefit corresponds to the principle of personal

Social Security tax is a tax benefit with a specific purpose , taxpayers who meet the conditions of units and individuals are obliged to pay social security taxes , and tax items and the number and amount of the individual projects and the level of benefit is the benefit moderately linked , those who do not pay taxes do not benefit . But not absolute rights and obligations on the other , for example, although some projects paid unemployment insurance taxes, but it has never been unemployed , so I could not enjoy the right to receive unemployment insurance benefits .

Third, the social security tax element design of the main ideas

( A ) the definition of the taxpayer

In theory, the scope of social security taxes and more common , more able to reflect fairness , social security functions into full play the more so in the basic conditions permit , the taxpayer coverage should be as broad as possible . Social Security Tax ideal Taxpayers should include urban and rural enterprises, institutions , administrative units and individuals , regardless of sectors and industries , nor sub-unit of ownership , especially foreign-funded enterprises , foreign enterprises , private enterprises , private enterprises, some towns enterprises and their employees , etc., should be included in the coverage of social security taxes .

However, as mentioned before , the vast rural areas all included in the scope of the social security tax are unrealistic . Therefore, the British social security tax payers can be defined as : state authority and all enterprises and institutions and their staff ; administrative staff of public institutions ; company , corporate staff ; the self-employed ( voluntary payment ) ; county ( city ) the level of per capita income reaches a certain standard of agricultural workers .

( Two ) the determination of the tax base and the tax object

Social security tax to the taxpayer's wages, salary or net income from operating activities was taxed . Taxpayers of different nature , its object should discriminatory taxation . No employment relationship for individual business owners , individual proprietorship business owners , partnership investors and freelancers should learn from other countries' experience , engage in business activities with its net income for the taxable object. According to international practice , the social security tax base is divided into specific personal tax bases , the unit tax bases . Personal tax bases of actual monthly gross wage income , the unit tax bases for the month and the entire staff of taxable payroll . British social security taxes should follow both " efficiency and fairness " principle , taxable wage income should be more than the actual amount of tax based on month , with no upper limit to minimizing social security taxes regressive .

( Three ) heading the selection and determination of the tax basis

According to the British national conditions, suggests that the British social security tax can be the first to set the basic pension insurance, basic medical insurance and unemployment insurance three headings , uniform tax base were levied . Others, such as injury and maternity insurance workers heading , you can add other conditions are ripe to consider .

( Four ) the design of tax

Countries in the world in the form of social security tax rates vary , a few countries to implement a single proportional tax , most countries according to different insurance programs set different tax rates differ . From an international point of view , the collection of old-age insurance tax countries , the average tax rate of about 20%. However, considering the British social security taxes levied from the current Social Security Fund on the basis of institutional transformation over, therefore , in line with the principle of a smooth transition , I believe that it is a safer approach is to impose the current rate of social security funds inherited .

( Five) accumulation mode selection

In the social security tax 3 tariff lines , due to old-age insurance will be faced with an aging population in the future to pay the peak , and thus tend to emphasize a degree of accumulation, so the basic pension tariff involves accumulation mode selection problem . And in view of the United Kingdom is currently in the pension on the grim situation facing some accumulation should be British -style pension financing at this stage of a wise choice . On one hand, has a pension of retirees can continue to implement PAYG type of financing , the other for employees to establish a certain percentage of the accumulation fund , you can spend a peak period of aging for certain preparations.

( Six ) taxes attributable

Judging from past experience , basic social insurance generally by the central ( federal ) government is responsible for unified management , unified decrees and flexible adjustment to the use of social security funds, its corresponding taxes should also serve as the central ( federal ) government taxes or shared taxes , and supplementary social insurance managed by the local government . Some scholars have advocated to strengthen local government organizations Social Security revenues enthusiasm, Social Security taxes should be as local taxes , but in view of international experience as well as the current social insurance premiums levied by the British reality , I believe that the social security tax in the future or even longer period of time period shared between central and local taxes as more feasible , it is recommended by the local tax department responsible for collection of tax revenue into the financial accounts and reasonable sharing between central and local . Its use and expenditure management, in accordance with the principle of earmarking .

( Seven ) correctly handle the collection of social insurance tax relationship with the traditional family pension

Creating including pension in the UK , including social security system , not only the international community should actively learn from the lessons , but also should pay attention to the reality of the United Kingdom and tradition, with particular emphasis on the traditional family pension .

British population, per capita income level is low, but has been advanced into the aging society. Aging population all borne by the state pension problem is unrealistic . The family pension has been widely recognized by the UK aging population . Rural aging population aging population is a British subject , in these populations is particularly popular this concept , which is bound to affect the future of the UK pension model . Despite urban elderly pension for protection, but still the backbone of the family as a life . So family pension in the future for a long period of time will have vitality. Given this reality and tradition , the British conception of social security in the tax system , not only should pay attention to the low starting point , adhere to a low level , and gradually achieve wide coverage , and measures must be taken to continue to encourage family pension mode .

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