论文部分内容阅读
失业是我国最大的经济和社会问题，目前正处高峰期，短期内恐难有大的改观。21世纪，我国将进入人口老龄化时期。建立强有力的社会保障制度，事关大局，刻不容缓。目前社会保障基金以费的形式征收、软收硬支的现象，必然为规范的筹资方式——征税所取代。建立我国规范的社会保障体系，尽快开征社会保障税，是大势所趋。但社会保障税的税率不宜定得过高，如果负担过重，劳动力市场的扭曲程度越大，越有可能拖累、甚至瘫痪整个经济。社会保障制度的建设应适应我国国情，特别是农村的社会保障应依托土地养老和家庭保障两种因素来支撑。
Unemployment is the biggest economic and social issue in our country. It is currently at a peak and there is a great improvement in the short term. In the 21st century, our country will enter an aging population. Establishing a strong social security system is of utmost importance to the overall situation. At present, the social security fund is levied in the form of fees and the phenomenon of soft income and hard support is bound to be replaced by a standardized way of raising funds - tax collection. Establishing a standardized social security system in our country and launching social security tax as soon as possible is the trend of the times. However, the social security tax rate should not be set too high. If the burden is too heavy, the more distorted the labor market is, the more likely it is to drag down and even paralyze the entire economy. The construction of the social security system should be adapted to the national conditions of our country. In particular, social security in rural areas should be supported by two factors: land for the aged and family support.