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自现代意义上的社会保障制度建立以来,拥有充裕的社会保障资金就成为社会保障制度正常运行的首要前提,而有力的筹资手段无疑是及时足额筹措社会保障资金的关键所在。筹资手段既包括筹资形式,又包括征收组织机构的制度安排。社会保障资金征收机构的合理选择,不仅能够提高社会保障资金的征收效率、降低其征收成本,而且能有效防止漏缴和少缴行为,确保社会保障资金的足额上缴,为社会保障制度的运行提供资金保证。本文在借鉴国外典型国家社会保障缴款征收机构选择经验的基础上,认为我国由税务部门负责征收社会保障缴款是一种理性的选择。
Since the establishment of a modern social security system, having sufficient funds for social security has become the primary precondition for the normal operation of the social security system. The effective means of financing are undoubtedly the key to the timely and adequate financing of social security funds. Funding means include not only the form of fund-raising, but also the collection of institutional arrangements for the organization. The reasonable choice of social security fund collection agencies not only can improve the collection efficiency of social security funds and reduce their collection costs, but also can effectively prevent the leakage payment and the less paid behavior, and ensure the full payment of social security funds for the operation of the social security system Provide financial guarantee. On the basis of drawing lessons from the experience of selecting agencies for payment of social security in the typical countries, this paper argues that it is a rational choice that the tax department should be responsible for collecting social security contributions.