Obtain the basic endowment insurance fund through social insurance tax.
At present, there are three ways for countries all over the world to obtain basic endowment insurance funds, namely, financing methods: tax payment system, payment system and pre-fund system (compulsory savings). By comparing the three financing modes, we think that social insurance tax is more efficient than the payment system, has a stronger restraint mechanism than the pre-fund system and the payment system, and can better reflect the fairness required by the market economy than the payment system and the pre-fund system. Therefore, obtaining social insurance funds, including basic endowment insurance funds, through social insurance tax is an option that meets the current reality and objective requirements of reform and development in China. To this end, we try to design a social insurance tax scheme suitable for China, as follows:
Determination of taxpayers and taxpayers: all employers in cities and towns, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises, joint-stock enterprises, individual industrial and commercial households, etc. ), organs, institutions, social organizations, private non-enterprise units and their employees should all become social insurance taxpayers. Farmers who have been engaged in for-profit industrial and commercial activities in cities for more than one year should also become social insurance taxpayers. Enterprises and institutions take the total wages of employees as the tax object of social insurance tax, and private owners and individual industrial and commercial households can take the income paid by individual income tax as the tax object.
-Determination of tax rate: The determination of tax rate is a difficult point in the collection of social insurance tax, and whether it is reasonable or not is related to the smooth operation of the whole social insurance system. Generally speaking, pension insurance should choose partial accumulation mode, and unemployment, medical care and industrial injury insurance can choose pay-as-you-go mode. In the design of tax rate, we should comprehensively consider how to meet the needs of different types of insurance for insurance funds. From the experience of foreign countries, some countries only design the total tax rate of social insurance, and then divide it into the tax rates that enterprises and individuals should pay; Some countries also set tax rates according to insurance items, which are decomposed into tax rates paid by enterprises, units and individuals. The design of social insurance tax rate in China should set a total tax rate and decompose it into enterprise units and individuals. Then the collection amount can be divided into pension insurance fund, unemployment insurance fund, medical insurance fund, work injury insurance fund and maternity insurance fund according to a fixed proportion.