养老保险费改税目标下统账结合规则改进刍议

面对国家财政负担趋重、养老金统筹层级偏低、各地缴费费率不一等现实问题,费改税是养老保险体制完善的现实需求.然而,由于税收形式与养老金完全积累形式的天然互斥,倘若向基本养老保险直接套用税收概念,则不免遭遇养老金的有偿性、专用性特征于税收语境无法获得肯认的法理阻碍.对此,可行的改革逻辑是以统账结合规则为突破口,区别化改进社...

Discussion on the Improvement of the Regulations of the Combination of Social Pooling and Individual Pension Account under the Goal of Endowment Insurance Tax-for-fee Reform

Since there are a lot of realistic problems in our society such as increasing national financial burdens,low level of pension pooling,and varying payment rates in various places,tax-for-fee reform is a realistic appeal in order to achieve a sound pension system. However,due to the natural mutual exclusion of the form of taxation and the form of complete accumulation of pension,if the concept of taxation is directly applied to basic pension insurance,the specific characteristics of pensions such as specificity and compensation cannot be recognized in the tax context. In this regard,with the regulation of the combination of social pooling and individual pension account as a breakthrough,it is feasible to differentiate and improve the social pooling and the personal pension account. On the one hand,the United States payroll tax can be used as a model to optimize the elements of the social pooling tax system and leave room for subsequent social insurance reforms. On the other hand,an independent transition period for individual accounts is designed to lay a solid foundation for the future transfer of personal accounts to corporate annuities or voluntary savings owning to the nature of personal accounts.