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随着老龄社会的到来,即便建立最基本的社会安全网,也必然会导致社会保障支出的不断扩大。社会保障税费如何承担不断膨胀的社会保障支出,是当前理论研究的重要课题。在研究米尔利斯最优所得税模型的基础上,通过分析负所得税的利弊,讨论社会保障资金的筹集及社会保障支付的路径问题。建议对于那些具有一定支付条件的补助金,其资金来源应考虑以税收形式筹集,并实现社会保障支付与税收征管一体化。
With the advent of an aging society, even establishing the most basic social safety net will inevitably lead to the continuous expansion of social security expenditures. How to bear the ever-expanding expenditures for social security on social security taxes is an important issue in current theoretical research. On the basis of studying the optimal income tax model of Millicell, the paper analyzes the pros and cons of negative income tax to discuss the financing of social security and the payment path of social security. It is suggested that for grants with certain payment conditions, the source of funds should be raised in the form of tax collection, and the integration of social security payment and tax collection and administration should be realized.