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| 摘要: |
| 开征社会保险税会涉及多个利益集团彼此之间的利益分配格局,这些利益集团会通过各种途径来影响政府的决策。在由社会保险机构征收情况下那些被拖欠、偷逃的社会保险费实际上构成了实行“费改税”这项制度变迁的潜在利润的主要来源。资源要素相对价格的变化是推动利益集团进行社会保险费改税的诱导因素。政府的决策机构应听取各种利益集团的利益诉求,避免少数强势的利益集团操纵决策而损害大多数社会公众的长远利益。 |
| 关键词: 社会保险费 社会保险税 利益集团 制度变迁 |
| DOI： |
| 分类号:F810.42 |
| 基金项目: |
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| Social insurance tax: theoretical angle of interests group |
|
杨波' target='_blank'>YANG Bo
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| Abstract: |
| To levy social insurance tax is related to distribution between many interests groups and these groups can influence governmental policies by using different methods.Those social insurance fees of delay and evasion under the situation of that those fees a |
| Key words: social insurance fees,social insurance tax,interests group,system transition |
