我国社会保障中的“费改税”问题

针对我国目前社会保障基金以费的形式征收、软收硬支导致社会保障基金缺乏稳定性的现状,对“费改税”有关的因素进行分析,认为加快法律制度的完善、加快财务制度和审计制度的改革、健全个人社保基金账户管理制度、大力推进信息网络化建设、多渠道开辟社会保障资金来源等措施是解决问题的关键所在。

On "Charge to Tax" in Social Security System of China

The defects of our country's security system exists in collecting security funds by means of charge and this leads to the shortage of capital and the unsteady basis of the security system.The thesis analyses the factors related with the "charge to tax" reform in funds collecting.To perfect the law system,to reform financing and auditing system,to promote the system of individual account in social fund collecting,to accelerate the construction of information network and explore more effective means in social funds collecting,we need to take these measures to solve the problem.