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政府是社会保障独一无二的责任主体,当今世界各国政府都不同程度地承担起社会保障责任,3/4以上国家的社保支出在各项财政支出中居第一位或第二位。政府负责社会保障的根本目的是确保社会稳定,因此我国应更加重视社会保障工作。实行社保费改税是势所必然的选择,不存在税收的理论障碍。为了顺利推行社会保障税,必须降低税率,扩大税基和增加社保的财政支出。
The government is the unique responsibility subject of social security. Nowadays, all the governments in the world assume social security responsibility to varying degrees. The social security expenditure of more than three-fourths of the countries ranks the first or second among the various financial expenditures. The fundamental purpose of the government responsible for social security is to ensure social stability. Therefore, our country should pay more attention to social security work. The implementation of social security tax reform is an inevitable choice, there is no theoretical obstacle to taxation. In order to smoothly implement the social security tax, we must lower the tax rate, expand the tax base and increase the social security expenditure.