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我国居民的储蓄余额在今年即突破了8万亿元,将占 GDP 的90％以上。有关专家指出,这体现了人们对未来生活变动的重重顾虑。我国跨进世贸组织门槛使人们对社会保障更加关注,开征社会保障税呼声日高。但也有部分学者对开征社会保障税持不同态度,提出应慎思缓行。那么,到底该不该开征社会保障税呢?开征社会保障税的利弊分析有利因素的分析开征社会保障税有利于加快社会保障体系的建立和完善,扩大社会保障的覆盖面。我国的社会保障制度改革进行了近20年,成就很大,但在打破计划经济旧体系的同时,适应市场经济要求的新型社会保障体系还很不成熟。一是管理不规范。目前城镇企业职工的养老、失业、
The savings balance of our residents, which exceeded 8 trillion yuan this year, will account for more than 90% of GDP. Experts pointed out that this reflects people’s concerns about the future changes in life. The threshold for China’s entry into the WTO makes people pay more attention to social security and calls for higher social security taxes. However, some scholars also hold different attitudes toward the introduction of social security taxes and put forward that they should be cautious in their mitigation. So, in the end should not levy social security tax it? Advantages and disadvantages of levying social security tax analysis of the analysis of favorable factors levying social security tax is conducive to speeding up the establishment and improvement of social security system, expand the coverage of social security. The reform of social security system in our country has been carried out for nearly 20 years and achieved great success. However, while breaking the old system of planned economy, the new social security system that meets the requirements of the market economy is still immature. First, management is not standardized. At present, urban enterprise workers’ pension, unemployment,