摘要
我国社会保障体系存在着社保资金严重不足的问题。开征社会保障税,做到"专税专用"是解决这一问题的关键手段。建立经济模型,对社会保障税进行效应分析并求解出最优税率,得出结论:社会保障税的开征可以解决资源运用效率与社会公平的矛盾,并促进资源配置效率与社会公平的统一。
A serious shortage of social security fund is a problem in our country’s social security system. The key to solve this problem is levying social security tax and putting it to special use. By establishing the eco-nomic mode,analyzing the effect of social security tax and solving the optimal tax rate, we come to a conclusion that imposing social security tax can resolve the contradictions of efficiency in resource utilizing and social equi-ty, and promote the unity of efficiency in allocation of resources and social equaity.
出处
《吉林师范大学学报（人文社会科学版）》
2015年第1期104-109,共6页
Journal Of Jilin Normal University:Humanities & Social Science Edition
基金
辽宁省教育科学"十二五"规划2014年度立项课题(编号:JG14DB078)
关键词
社会保障税
社保资金
效应分析
social security tax
social security fund
effect analysis
