對(duì)我國(guó)社會(huì)保障資金籌集的探討.pdf

1、廈門大學(xué)碩士學(xué)位論文對(duì)我國(guó)社會(huì)保障資金籌集的探討姓名：林婷婷申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：財(cái)政學(xué)指導(dǎo)教師：雷根強(qiáng)20060401AbstractWiththerapidlyagingpopulation，attentionhasbeenconcentratedontheshortageofsocialsecurityfundsTosolvetheexposedproblem，Chinaadoptedacombinationofindividu

2、alaccountandsocialpoolingastheuniformsocialsecuritysystemHoweverthecurrentfee—raisingmodeofsocialinsuranceisnotonlysubstandardbutalsolackofcompellingforce，whichleadstoafurthershortageofsocialsecurityfundsbecausethereares

3、omanyparticipantswhoowefeeAtax—raisingmodewhichispopularinothercountries，howevermaysolvetheseproblemsbecauseofitslegalsanctionandothermeritsSo，itisneededandurgenttoconvertfeetotaxforChinaInviewofthegreatpopulation，lowinc

4、omeandincompletesocialsecuritysysteminruralarea，itistooearlytolevysocialsecuritytaxuponpeasants，sothispaperfocusesonthesubstitutionoftax—raisingsystemforfeeraisingsysteminurbanareaTheauthorfirstdiscussesthethreefund—rais

5、ingmodesallovertheworld：lev如ngsocialsecuritytax，collectingsocialsecurityfee，andestablishingfindaccount，inordertevealthatlevyingsocialsecuritytaxisthebestwaytaisesocialsecurityfundsbymakingacomparisonThen，takingthecurrent

6、situationintoaccount，toconvertfeetotaxisalsoimperativeunderthesituationThispaperthenbringsforwardthedesignofsocialsecuritytaxationsystemasdetailedaspossible，andputsforwardmatchingreformmeasuressuchaslegislationandestabli

7、shmentoffundmanagementaswellHoweverasweallknowwhileachangehappens，newproblemsfollowLevyingsocialsecuritytaxmustcausesomeproblemssuchasdecreasinginvestmentandmakingnegativeinfluenceonemploymentThispaperfinallydiscussesthe