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随着我国社会主义市场经济的迅速发展,除了要保证持续稳定的经济增长率外,还必须要有一个稳定祥和的社会环境。社会保障制度是市场经济体制的重要组成部分,而社会保障制度的建立与完善,首要关注的便是社会保障资金的来源和筹措问题。我国现行社会保障制度还不健全,管理也不够规范,尤其是社会保障费用的征收缺乏刚性,大量的企业和个人欠缴、偷逃社会保障费,难以保证及时筹集到足额的社会保障资金。随着社会保障“费改税”的呼声日渐高涨,进行社会保障税立法,开征社会保障税已成为当务之急。
With the rapid development of the socialist market economy in our country, besides ensuring a sustained and steady economic growth rate, we must also have a stable and peaceful social environment. The social security system is an important part of the market economy system. The establishment and improvement of the social security system is of primary concern for the sources and financing of social security funds. In our country, the existing social security system is still not perfect and its management is not standardized enough. In particular, the collection of social security fees lacks rigidity. A large number of enterprises and individuals owe overdue payment of social security fees and find it difficult to guarantee the timely collection of sufficient social security funds. With the increasing social security tax reform, the social security tax legislation and the introduction of social security taxes have become urgent tasks.