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我国现行的社会保障基金的筹集方式存在很多弊端,人口老龄化及历史转制成本等问题也促使我国社保基金的支付面临捉襟见肘的境地,开征社会保障税势在必行。本文采用定量分析与实证分析相结合的方法,通过对我国社会保障水平的测算及社会保障水平与国民经济发展水平的回归分析论证我国开征社会保障税的必要性。
There are many drawbacks to the existing ways of raising social security funds in our country. The problems of population aging and historical restructuring cost also make the payment of social security funds in our country be stretched. It is imperative to impose social security taxes. In this paper, a quantitative analysis and empirical analysis of a combination of methods, through the calculation of China’s social security level and the level of social security and the level of national economic development regression analysis of the feasibility of our country levy social security tax necessity.