实行缴税制:社会保险筹资模式的思考

目前世界各国社会保险筹资模式,通常有三种形式:缴税制、缴费制和预筹基金制(强制储蓄)。但在我国,对于社会保险筹资模式到底应该采取税的形式还是费的形式,一直存在着激烈的争论。本文在回顾社会保险筹资模式税费之争的基础上,认为我国社会保险筹资模式应采用缴税制,主要的原因是实行缴税制符合社会保险的公共产品特性,且具有天然的优势。

Tax collecting ststem:thinking of social insurance's financing mode

At present,there are usually three forms of social insurance financing models：tax system,payment system and prefinancing fund system（compulsory savings） in countries in the world.However,in our country,whether we should take the form of taxes or fees for the mode of social insurance financing in the end,there has been a heated debate.In this paper,based on recalling the struggle between taxes and fees about the mode of social insurance financing,we should be used to pay tax,the main reason is the implementation of the tax system in line with the social insurance of public goods characteristics,and it has a natural advantage.