社会保障“费改税”的内涵辨析与厘清

厘清社会保障费改税的内涵是讨论"费改税"的前提条件。社会保障费改税实质上是社会保险费改税,且不包括进入个人账户的社会保险费,更不存在额外加税的问题。在当前情势之下,如果进行社会保险费改税,以由地税部门征缴并由中央与地方共享为宜。单纯的社会保险费改税既不会加重民众的负担,也不会加重单位的负担,如果善加运用还可以适当减轻社保负担。社保费改税可行和成功的关键在于确立为民众谋福利的改革目标。

Definition on Replacing Social Security Contribution with Taxation

For social security reform,clarifying the connotation of replacing contribution with taxation is a prerequisite.Levying social security tax is essentially to levy social insurance tax,the social insurance contribution in personal accounts should not be replaced by taxation,and there is no extra social security tax.Under the current circumstances,if replacing social insurance contribution with taxation,it is better to levy tax by local tax department but shared by central and local government.The social insurance tax reform will not increase the burden on the people and the company.Instead,if making good use of it,the burden of social insurance would be reduced to some extent.The key to success in replacing social security contribution with taxation is to insist on the purpose to benefit the public.