外國稅制 課件 第五章 外國社會保障稅

第五章外國社會保障稅制第一節(jié)社會保障稅制概述第二節(jié)瑞典的社會保障稅第三節(jié)英國的社會保障稅第四節(jié)新西蘭的社會保障稅第五節(jié)比較與借鑒教學(xué)目的與要求：通過本章的學(xué)習(xí)，要求學(xué)生了解社會保障稅制的基本理論，分別掌握瑞典、英國和新西蘭的社會保障課稅。教學(xué)重點與難點：社會保障稅的基本理論，如什么是社會保障稅、社會保障稅的特征、關(guān)于社會保障稅的爭論、社會保障稅的制度設(shè)計等；不同國家社會保障課稅的基本情況。第一節(jié)社會保障稅制概述什么是社會保障稅社會保障稅的特征關(guān)于社會保障稅的爭論社會保障稅的制度設(shè)計美國是世界上最早開征社會保障稅的國家。1935年，美國頒布《社會保障法》，開始征收工薪稅（社會保障稅），開始用稅收來籌集社會保障資金。鐵路公司員工退職稅、聯(lián)邦失業(yè)稅、個體業(yè)主稅也歸于社會保障稅之內(nèi)。目前世界上大約有172個國家開征了社會保障稅或類似的稅。二戰(zhàn)后，英國、法國、加拿大都實行了“普通福利”政策，紛紛征收社會保障稅。社會保障稅已經(jīng)成為發(fā)達國家最主要的稅種之一。發(fā)展中國家的社會保障制度也得到了一定程度的發(fā)展，但還是有一些國家沒有開征社會保障稅。中東歐國家的社會保障稅發(fā)展最快，普遍超過了個稅的比重。一、什么是社會保障稅社會保障稅（Socialsecuritytax），又稱社會保險稅或工薪稅（Socialsecuritycontribution,payrolltax），為籌集特定社會保障資金而對一切發(fā)生工薪收入的雇主、雇員就其支付、取得的工資和薪金收入為課稅對象征收的一種稅。養(yǎng)老保險失業(yè)保險醫(yī)療保險

傷殘保險二、社會保障稅的特征1、課稅對象社會保障稅的征稅對象是經(jīng)立法通過的一定數(shù)量的工資額，包括在職職工的工資、薪金以及自營人員的事業(yè)純收益額。與個人所得稅相比，社會保障稅的課稅對象具有以下特點：第一，工薪收入額通常附有最高應(yīng)稅限額的規(guī)定，它不是就全部工薪收入額征稅，而只是對一定限額以下的工薪收入額課稅；第二，沒有寬免或費用扣除，而是把毛工薪收入直接作為課稅對象，因而不需經(jīng)過一系列的計算過程；第三，不包括納稅人除工薪收入以外的其他收入，如資本利得、股息所得、利息收入等均不計入社會保險稅的課稅稅基。因而，社會保險稅的稅基比以綜合收入為稅基的個人所得稅小。

2、稅率社會保險稅一般實行比例稅率，由于社會保險的范圍及種類不同，一般是對不同種類的社會保險規(guī)定不同比例的稅率，比如，規(guī)定失業(yè)保險稅率、醫(yī)療保險稅率、老年和遺屬保險稅率等。3、交納方法社會保險稅一般采取源泉扣繳法，即由雇主統(tǒng)一在支付雇員工資時扣繳，形成社會保險基金。4、管理由于社會保障稅是一種“專款專用”的稅，因此，它雖然由稅務(wù)部門負(fù)責(zé)統(tǒng)一征收，但稅款入庫后則一般集中到負(fù)責(zé)社會保障的專門機構(gòu)統(tǒng)一管理，專門用于社會保障的各項支出。三、關(guān)于社會保障稅的爭論1、社會保障稅是否屬于“稅”？一種觀點認(rèn)為，主要應(yīng)繳納的社會保險稅的稅額具有專款專用性，它與私人保險公司所建立的保險金沒有本質(zhì)的區(qū)別。另一種觀點認(rèn)為，盡管社會保障稅的收入是?？顚Ｓ眯再|(zhì)的，但社會保障稅與私人保險金有著本質(zhì)的區(qū)別，社會保障稅的課征方法是強制性的，而且就其交納的量與收益的比較來說，具有收入再分配的性質(zhì)，體現(xiàn)了政府對收入的一種再分配。社會保障稅是否公平？

一種觀點認(rèn)為，由于社會保障稅規(guī)定了征稅工資的上限，因此它具有一定的累退性，也就是說，工資總水平越高，其所繳納的稅款在工資總額中所占的份額越小。另一種觀點認(rèn)為，工資水平較高的就業(yè)者，其享受失業(yè)救濟的可能性也較小，同時其年老后對社會的依賴也較小。因此，根據(jù)受益原則來衡量，社會保障稅是公平的。社會保險稅涉及到代際之間的轉(zhuǎn)移問題。社會保障稅是否存在稅負(fù)轉(zhuǎn)嫁？

一種觀點認(rèn)為,雇主所繳納的社會保障稅部分可以加到商品的價格中，從而轉(zhuǎn)嫁到消費者身上，或采取壓低工資的辦法轉(zhuǎn)嫁到雇員身上。另一種觀點認(rèn)為,稅收負(fù)擔(dān)能否轉(zhuǎn)嫁涉及到工人工會的談判力量，以及商品的供給和需求的彈性。如果工人工會的談判力量較強，商品的供給彈性較小而需求彈性較大，則轉(zhuǎn)嫁的可能性就較小，否則，轉(zhuǎn)嫁的可能性就較大。四、社會保障稅的制度設(shè)計（一）納稅人（二）征稅對象（三）稅率（四）社會保障稅的稅目（五）稅款的負(fù)擔(dān)與征收辦法（六）社會保障稅的征收與管理(一)納稅人社會保障稅的納稅人一般為雇員和雇主，其納稅義務(wù)由雙方共同承擔(dān)。對于自營職業(yè)者，由于其不存在雇傭關(guān)系，也沒有確定的工薪所得，對其是否納入征稅范圍，各國作法不同。對于雇主和雇員納稅人的確定一般以境內(nèi)就業(yè)為準(zhǔn)，凡在征稅國境內(nèi)就業(yè)的雇主和雇員必須承擔(dān)納稅義務(wù)，不論其國籍和居住在何地。如美國和巴西、Ghana。（二）征稅對象社會保障稅的征稅對象一般為雇員的工資、薪金收入額和自營業(yè)主的經(jīng)營純收益額。工資以外的投資所得、資本利得等所得項目不需交納社會保障稅。在雇員的工資、薪金收入中，不僅包括雇主支付的現(xiàn)金，還包括具有工資性質(zhì)的實物收入和等價物收入。對計稅依據(jù)的規(guī)定各國差異較大，有的國家規(guī)定了單項扣除，有的規(guī)定了最高應(yīng)稅限額，只對一定限額以下的工薪收入征稅。（三）稅率

從稅率的形式上看，社會保障稅的稅率基本可以分為以下五種：1、比例稅率（1）單一比例稅率(意大利、沙特阿拉伯)（2）分項比例稅率：即按保險項目分別規(guī)定不同的稅率Malta（3）差別比例稅率：根據(jù)納稅人不同情況規(guī)定差別不同的稅率Morocco

（4）分檔次比例稅率2、全額累進稅率把應(yīng)稅工薪按照一定標(biāo)準(zhǔn)劃分為若干檔次，分別規(guī)定每個檔次適用稅率。3、超額累退稅率即將課稅工薪額依標(biāo)準(zhǔn)劃分為若干檔次，每一檔次規(guī)定一個從高到低的稅率，當(dāng)稅基達到某一檔次時，則就其每檔工薪額按其所對應(yīng)的稅率征稅。4、全額累退稅率即將課稅工薪額依一定標(biāo)準(zhǔn)分為若干檔次，每一檔次規(guī)定一個從高到低的稅率，當(dāng)稅基達到某一檔次時，則就其全部工薪額按其所對應(yīng)的稅率征稅。5、定額稅率（四）社會保障稅的稅目1、養(yǎng)老保險規(guī)定繳納社會保障稅的勞動者在達到標(biāo)準(zhǔn)退休年齡后，可以享受社會保險稅給付的退休金。

2、失業(yè)保險勞動者就業(yè)時繳納社會保障稅而在其非自愿失業(yè)時可以向政府申請失業(yè)救濟，但未滿規(guī)定繳納期限或就業(yè)期限，以及自愿離職或因違反國家有關(guān)規(guī)定被解雇者不能享受失業(yè)保險的待遇。3、醫(yī)療保險醫(yī)療保險項目包括：醫(yī)生出診、醫(yī)院門診、住院治療、基本藥品的提供、產(chǎn)前產(chǎn)后的醫(yī)療等。

4、傷殘保險傷殘保險是社會保險制度中為那些因公長期喪失勞動能力的人而設(shè)立的一個稅目，納稅人或繳款人如果因公失去了勞動能力，則可向政府申請救濟，得到保障。5、遺屬保險遺屬保險是社會保險制度下，向已故受保人遺孀、鰥夫、未成年人子女及其生前扶養(yǎng)的父母等提供的救濟。（五）稅款的負(fù)擔(dān)與征收辦法多數(shù)國家的社會保障稅稅負(fù)都由雇主和雇員雙方共同負(fù)擔(dān)，各國所規(guī)定的分擔(dān)比例存在差異。有的國家規(guī)定社會保障稅由雇主和雇員各承擔(dān)一半，如美國、英國、瑞士、Nauru等。有的國家規(guī)定全部由雇主承擔(dān)，如奧地利的健康保險、德國的事故保險。雇主所繳納稅款可以在公司所得稅前列支，而雇員所繳稅款則不能作為個人所得稅的扣除項目。但有些國家可以采取稅收抵免方式，如加拿大。社會保障稅款一般實行由雇主進行源泉扣繳征收辦法，雇員應(yīng)負(fù)擔(dān)的稅款，由雇主在支付工資薪金進負(fù)責(zé)扣繳，連同雇主本人應(yīng)負(fù)擔(dān)的稅款一起向稅務(wù)機關(guān)申報納稅。自雇職業(yè)者應(yīng)納稅款則必須自行申報，一般同個人所得稅一起交納。（六）社會保障稅的征收與管理1、社會保障稅的征收機構(gòu)社會保障稅的征收機構(gòu)一般可有兩種選擇：一是由國家稅務(wù)部門負(fù)責(zé)征收多數(shù)國家選擇社會保障稅由稅務(wù)機關(guān)負(fù)責(zé)征收，如加拿大、美國、瑞典、Palau等國二是由基金管理部門進行征收有些國家的社會保障稅則由基金管理部門負(fù)責(zé)征收，如德國和俄羅斯。2、社會保障稅的納稅期限多數(shù)國家按月征收社會保障稅。

有些國家的社會保障稅的納稅期限視企業(yè)規(guī)模而定。對自雇職業(yè)者各國稅法都作了特殊規(guī)定。比如，美國規(guī)定，自雇職業(yè)者在繳納所得稅的同時繳納社會保障稅，每2個月預(yù)繳一次，每年年底申報所得稅，進行匯算清繳；加拿大要求自雇職業(yè)者按季繳納社會保障稅稅款。Kyrgyzstan3、社會保障資金的管理與監(jiān)督

（1）社會保障稅資金的管理各國社會保障基金管理體系大體分兩種類型：一是通過各自的政府資金管理系統(tǒng)對社會保障基金進行財務(wù)管理，如美國。二是社會保障機構(gòu)擁有自己的資金管理系統(tǒng)。（2）社會保障稅資金的監(jiān)督各國都形成了核定雇主繳納社會保障稅準(zhǔn)確性與誠信制度的機制。在有些國家，這種機制是通過稅務(wù)機關(guān)和社會保障基金管理部門的配合來實現(xiàn)的。各國都依靠征收機構(gòu)的內(nèi)部審計和國家審計來保證稅法的正確執(zhí)行，并使社會保障稅稅款不被挪用。第一節(jié)瑞典的社會保障稅LocallyemployedstaffLocallyemployedstaffmembersarecoveredbySwedishlegislation,whichincludes:TheEmploymentProtectionActTheAnnualLeaveActTheSickPayActTheParentalLeaveActTheEmployment(Co-determinationintheWorkplace)Act,TheWorkEnvironmentActSummaryofrelevantSwedishemploymentandlabourlawWagesandgeneraltermsandconditionsofworkaresubjecttofreenegotiationsbetweenthesocialpartnersandaretraditionallycoveredinacollectivebargainingagreement.Inmanycases,acollectiveagreementthatbindstheemployercontainsrulesthatdeviatefromandcomplementthelegislation.Insituationswheretheemployerisnotboundbyacollectivebargainingagreement,wagesareregulatedbyanindividualagreementbetweentheemployerandtheemployee.Occupationalpensionbenefitsarealsonormallyembodiedinacollectivebargainingagreement.Missionsmayalsoconcludeaprivateinsuranceagreementwithaninsurancecompanyforthebenefitoftheemployee.Employershavecertainobligationstopreventwork-relatedaccidentsorillnessattheworkplace.Furthermore,employershaveadutytocooperatewiththeiremployeesthroughtheappointmentofasafetyrepresentative,forexample.EmploymentProtectionAct(mainelements)Employmentcontractsarenormallyvalidforanindefiniteperiodbutmaybeconcludedforalimitedperiodincertaingivencaseswhicharestatedintheactorinthecollectiveagreementbywhichtheemployerisbound.Afixed-termemploymentcontractexpiresattheendofthecontractperiodoruponcompletionoftheworkcoveredbythecontract.Asamainrule,noticemustbegivenonemonthbeforetheexpirydateiftheemploymentcontractislongerthan12months.Acontractofindefinitedurationmaybeterminatedbytheemployeefollowingaspecificperiodofnotice.Dismissalbytheemployermustbebasedonobjectivegrounds,i.e.'justcause'.Theobjectivegroundsmustbeeitherreasonsrelatingtotheemployeepersonallyorredundancy.Thenotionof'justcause'hasprimarilybeenelaboratedincaselaw.AnnualLeaveAct(mainelements)Employeesareentitledtoatotaloffiveweeks(25workingdays)ofannualleave.Vacationpayisequivalenttoearningsforthecorrespondingperiodofworkwithasmalladditionalsum.Onlypersonswhohavebeenemployedfora12-monthperiodpriortothevacationyearareentitledtofullpayinconnectionwithannualleave.Collectiveagreementsoftencontainspecificrulesonannualleaveandhowtocalculatevacationpay.SickPayAct(mainelements)Statutoryprovisionsonbenefitsprovidedbytheemployer.Anemployermustpay'sickpay'forthefirst14daysofanemployee'sillness.Anemployeeisonlyentitledtocompensationfordaysonwhichtheywouldnormallyhaveworked.ParentalLeaveAct(mainelements)Anemployeeisentitledtofull-timeparentalleaveuntilthechildhasreachedtheageof18months.Aparentalsohastherighttoshortentheirworkingtimebyupto25percentuntilthechildiseightyearsold.Whenaparentisreceivingparentalcashbenefit,part-timeleavecanbeclaimedtoagreaterextentandforanolderchild.Aparentalsohastherighttostayhomefromworkwhenthechildissick,providedthattheycanclaimtemporaryparentalbenefitfromthestateforthistime.Thelawprohibitsdisfavourabletreatmentofparentstakingparentalleave.Employment(Co-determinationintheWorkplace)Act(mainelements)Employersandemployeeshavetherighttoorganisethemselvesintoorganisationsandtobeorganisedbyexistingorganisations(tradeunions).Employeeorganisationshavetherighttonegotiatewithemployersinareasthatconcernagivenemployeethatis,orhasbeen,amemberoftheorganisationpriortoanymajorchangesintherelationshipbetweentheemployerandtheemployee.Theemployermustcontacttheemployeeorganisationwhenevermakingchangesintheworkingoremploymentconditionsoftheaffectedemployee.Employeeorganisationshavetherighttoinformationwithregardstowrittendocumentsthatareusedbytheemployerduringnegotiations.FailuretofollowtheActbyeitherpartymayresultindamagesbeingawardedtotheinjuredparty.TheWorkEnvironmentAct(mainelements)Theemployerhasthemainresponsibilityfortheworkenvironmentandmusttakeallnecessarymeasurestopreventemployeesfrombeingexposedtoillnessoraccidents.Ateveryworkplacewherefiveormoreemployeesareregularlyemployed,oriftheworkingconditionssorequire,oneormoreoftheemployeesmustbeappointedsafetyrepresentative.SocialsecuritycontributionsandtaxdeductionAbolishedspecialpayrolltaxforindividualsovertheageof65Thespecialpayrolltaxforindividualsovertheageof65wasremoved1July2019.Thismeansthatemployersnolongerneedtopaysocialsecuritycontributionsforemployeesborn1937orearlier,andonlyneedtopayretirementpensioncontributionsforemployeesbornbetween1938and1953.Loweredemployer’scontributionsforyoungpeopleForyoungpeoplewhohaveturned15butnot18atthebeginningoftheyear,employer’scontributionsarereducedfrom31.42percentto10.21percent(retirementpensioncontribution)onincomesuptoSEK25,000permonth.Thelowercontributionisvalidforincomespaidoutafter1August2019(butwhichcanhavebeenearnedearlier,forexampleinJuly).For2019,therulesapplytoindividualsbornbetween2001and2003.SwedishEmployerandForeignEmployerswithapermanentestablishmentinSwedenTheemployermustregisterwiththeSwedishTaxAgencyandpaythefullsocialsecuritycontributionrate(31.42percentfor2021).Foreignemployerswithoutpermanentestablishmentpayslightlylowercontributionsthanotheremployers.Thegeneralpercentageofsocialsecuritycontributionsforemployerswithoutpermanentestablishmentis19.8percentin2021,buttherearelowerratesincertaincases.Table:Employercontributionspercentagerates2021BasisforemployeesBasis

Percentage

Contribution/Deducation

Born2003to2005,salaryuptoSEK25,00042410.21434Born1956orafter

Born2003to2005,salaryaboveSEK25,00042031.42430Reducedfeeforfirstemployee42110.21431Born1938to195542210.21432Born1937orbefore4230433EmployerswithoutapermanentestablishmentinSweden,andembassies2021BasisforemployeesBasis

Percentage

Contribution/Deducation

Born2003to2005,salaryuptoSEK25,00044310.21448Born1956orafter

Born2003to2005,salaryaboveSEK25,00044019.80445Born1938to195544110.21446

Ifyouareregisteredasanemployeryoumustfillinanemployer’scontributionsandPAYEtaxreturneverymonth.Payingtaxes–businessesEveryone,regardlessifyouarealegalpersonoranindividual,whohastopayanyformoftaxtotheTaxAgencyisassignedataxaccount.

Thetaxaccountsummarizesyourtaxpayments,yourpreliminarytaxasshownbyincomestatementsandyourfinaltaxasshownbyyourfinaltaxstatement.WhentopayAnin-paymenthastoberecordedintheTaxAgencybankgironolaterthantheduedate.Thereforeitisnotenoughpayinontheduedate.Therearefixedduedatesforin-paymentsoftax.GenerallytheduedateforpaymentofyourVAT,PAYEandpreliminarytaxiseitheronthe12thofeachmonth.AlthoughonJanuaryandAugusttheduedateisonthe17th.Youalwayshaveatleast90daystopayfromthedateofdecisionshownonthefinaltaxstatement.Theduedateisshownbythecalculationyoureceivetogetherwiththefinaltaxstatement.Ifyouwishtoavoidinterestexpensesyoucanpayearlier.IfyourcompanyhasataxassessmentbasisofSEK1–40millionperyear,asaruleyouwillpayonthe12thofthemonth.IfyourcompanyhasataxassessmentbasisofoverSEK40millionperyear,asaruleyouwillpayyourpayrolltaxesandtaxesdeductedonthe12thofthemonth,andyourVATonthe26th.PaymentrespiteYoumayapplyforrespiteregardingpaymentsoftaxifyouhavetemporarilydifficultiesmakingyourpaymentintimeduetoforinstanceillnessoranaccident,althoughusuallythetaxagencyisquiterestrictivewhenpermittingpaymentrespite.Inordertoreceivearespiteyouhavetoshowthattherespitewillhelpyourbusinesstogetbackontrackandthatyouwillbeabletomakethepaymentafterthisperiod.第二節(jié)英國的社會保障稅英國的社會保障稅也稱“國民保險繳款”（Nationalinsurancecontributions）。它一方面與稅收具有相同的性質(zhì)，以收入額為課稅對象征稅；另一方面這種繳款與其社會保障收益也存在一定聯(lián)系，即繳款者都有資格享受利益。英國國民保險繳款采取的是按照不同承保對象分類設(shè)置的模式,由四大類構(gòu)成。NationalInsuranceclassWhopaysClass1Employeesearningmorethan￡183aweekandunderStatePensionage-they’reautomaticallydeductedbyyouremployerClass1Aor1BEmployerspaythesedirectlyontheiremployee’sexpensesorbenefitsClass2Self-employedpeopleearningmorethan￡6,515ayear.Ifyou’reearninglessthanthis,youcanchoosetopayvoluntarycontributionstofilloravoidgapsinyourNationalInsurancerecordClass3Voluntarycontributions-youcanpaythemtofilloravoidgapsinyourNationalInsurancerecordClass4Self-employedpeopleearningprofitsof￡9,569ormoreayearContributionratesAnemployee’s

Class1

NationalInsuranceismadeupofcontributions:deductedfromtheirpay(employee’sNationalInsurance)paidbytheiremployer(employer’sNationalInsurance)Theamountsdeductedandpaiddependon:theemployee’sNationalInsurance

categoryletterhowmuchoftheemployee’searningsfallswithineachbandEmployeeNationalInsurancerates2021-2022Categoryletter￡120to￡184(￡520to￡797amonth)￡184.01to￡967(￡797.01to￡4,189amonth)Over￡967aweek(￡4,189amonth)A0%12%2%B0%5.85%2%CN/AN/AN/AH0%12%2%J0%2%2%M0%12%2%Z0%2%2%EmployerNationalInsurancerates2021-2022Categoryletter￡120to￡170(￡520to￡737amonth)￡170.01to￡967(737.01to￡4,189amonth)Over￡967aweek(￡4,189amonth)A0%13.8%13.8%B0%13.8%13.8%C0%13.8%13.8%H0%0%13.8%J0%13.8%13.8%M0%0%13.8%Z0%0%13.8%CategoryletterEmployeegroupAAllemployeesapartfromthoseingroupsB,C,J,H,MandZinthistableBMarriedwomenandwidowsentitledtopayreducedNationalInsuranceCEmployeesoverthe

StatePensionageJEmployeeswhocandeferNationalInsurancebecausethey’realreadypayingitinanotherjobHApprenticeunder25MEmployeesunder21ZEmployeesunder21whocandeferNationalInsurancebecausethey’realreadypayingitinanotherjobYoumustpayyourPAYEbilltoHMRevenueandCustoms(HMRC)by:the22ndofthenexttaxmonthifyoupaymonthlythe22ndaftertheendofthequarterifyoupayquarterly-forexample,22Julyforthe6Aprilto5JulyquarterClassRatefortaxyear2021to2022Class2￡3.05aweekClass49%onprofitsbetween￡9,569and￡50,270

2%onprofitsover￡50,270Thedeadlinesforpayingyourtaxbillareusually:31January-foranytaxyouowefortheprevioustaxyear(knownasabalancingpayment)andyourfirstpaymentonaccount31JulyforyoursecondpaymentonaccountYoursituationWhichclasstopayEmployedbutearningunder￡120aweekandnoteligibleforNationalInsurancecreditsClass3Self-employedwithprofitsunder￡6,475Class2orClass3-theycounttowardsdifferentbenefitsBothemployedandself-employed,withlowearningsandsmallprofitsContactHMRevenueandCustomstocheckifyouhaveagapandhowmuchyouneedtopaySelf-employedasanexaminer,ministerofreligionorinaninvestmentorlandandpropertybusinessClass2orClass3-theycounttowardsdifferentbenefitsLivingandworkingabroadClass2-butonlyifyouworkedintheUKimmediatelybeforeleaving,andyou’vepreviouslylivedintheUKforatleast3yearsinaroworpaidatleast3yearsofcontributionsLivingabroadbutnotworkingClass3-butonlyifatsomepointyou’velivedintheUKforatleast3yearsinaroworpaidatleast3yearsofcontributionsUnemployedandnotclaimingbenefitsClass3MarriedwomanorwidowwhostoppedpayingreducedratesClass3YoucankeepworkingafteryoureachStatePensionage.‘Defaultretirementage’(aforcedretirementageof65)nolongerexists.StatePensionageis68years.YoursituationWhichclasstopayYou’vereached

StatePensionage

andwanttofillingapsinyourNationalInsurancerecordClass3RatesTheratesforthe2021to2022taxyearare:￡15.40aweekforClass3Youusuallypaythecurrentratewhenyoumakeavoluntarycontribution.YoucanpaymonthlyviaDirectDebit.ContactHMRevenueandCustoms(HMRC)ifyouwantto:payquarterly-they’llsendyouabilleveryJuly,October,JanuaryandAprilmakeaone-offpayment第三節(jié)新西蘭的社會保障稅KiwiSaverAvoluntaryretirementsavingsschemetohelpyousaveforyourfuture.InlandRevenue’sroleisoneofacentraladministrator.WeprovideinformationonthegoalsandbenefitsofKiwiSavertohelppeopledecidewhetheritisrightforthem.ItkeepstrackofoverallmembershipoftheschemeandensuresKiwiSaverdeductionsfromemployersarepassedontothemembersschemeprovider.Wealsooverseethefollowingfunctions:optoutssavingssuspensionstransferringanyGovernmentcontributionstoamembersofKiwiSaverscheme.KiwiSaverforindividualsKiwiSaverisavoluntarysavingsschemetohelpsetyouupforyourretirement.Youcanmakeregularcontributionsfromyourpayordirectlytoyourschemeprovider.KiwiSaverforemployersEmployersneedtocheckifnewemployeesareeligibletobeautomaticallyenrolled,enrolthemiftheyare,andmakeKiwiSaverdeductionsandcontributionsKiwiSaverforschemeprovidersYou'llneedtomeetourrequirementsbeforeyoucanregistertobeaKiwiSaverschemeprovider.Rate3%,4%,6%,8%and10%ofsalaryTalktoyouremployeraboutchangingyourcontributionrateorfillintheneccessaryformsifyouareself-employed.WhoAnyonewishingtoregularlycontributemoreorlessthanthedefaultrate.WhenContributionratescanbechangedonceevery3months.EmployeesYoucanchoosetocontribute3%,4%,6%,8%or10%ofyourpay.Thedefaultrateis3%ifyoudon’tchooseahigherrate.Youcanchangeyourcontributionrateonceevery3months,unlessyouremployeragreestoashortertimeframe.Todothisyouneedtoletyouremployerknowinwriting.Ifyouwanttocontributemorethanthemaximumrate,youcanmakeapaymentdirectlytoyourschemeprovider.Non-employeesIfyou'renotanemployeethenthecontributionyoupaywillbesetoutinthecontractyouhavewithyourKiwiSaverprovider-forexample,you're:self-employedacontractornotworkingreceivingabenefit.Theremaybe:aminimumannualsumspecificpaymentperiodsthatapply,suchasmonthlyorquarterly.Ifyouwanttoreduceorincreasethecontributionsyoumake,you'llneedtotalktoyourKiwiSaverprovider.KiwiSaverforemployersWhatEmployersmustmakeregularKiwiSaverdeductionsandcontributions.WhoEmployersthathaveemployeesinKiwiSaver.WhenEverypayday.EmployersmakeKiwiSaverdeductionsfromtheiremployees'pay.Theyalsomakeacompulsoryminimumcontributionof3%towardstheiremployees'KiwiSaverfunds-unlesstheyarealreadycontributingtoanothersuperannuationfundfortheiremployees.VoluntaryemployercontributionstoyourKiwiSaveraccountYouremployermaychoosetomakevoluntarycontributionstoyourKiwiSaveraccountabove3%.Thisincludesmakingvoluntarypaymentsiftheyarenotrequiredtomakecompulsorycontributions.ThegovernmentKiwiSavercontributionThereisayearlygovernmentKiwiSavercontributiontomembers.KiwiSaverprovidersapplyforthisgovernmentcontributiononbehalfoftheirmembers.Theamountofthegovernmentcontributiondependsonhowmuchamemberhascontributedtotheirfundfrom1Julyto30June.Themaximumamountthegovernmentcontributesis$521.43.Themaximumgovernmentcontributionis$521.43.Togetitallyoumustsavetocontributeatleast$1042.86ofyourownmoneybetween1Julyto30Juneeachyear.Employercontributions,pastgovernmentcontributionsandfundsmovedfromAustralianretirementschemesdonotcounttowardsthe$1,042.86.Youcancontributethrough:salaryandwagedeductionspaymentstoInlandRevenuepaymentstoyourschemeprovider.Youcanmakeavoluntaryadditionalcontributiontoreach$1,042.86aslongasitismadeby30June-remembertoallowforprocessingtime.GettingsomeofthegovernmentcontributionEvenifyouhavenotsavedthefullamount,youstillget50centsforeverydollaryouputinbetween1Julyand30June.Youwillnotgetthefullcontributionif:youturn18part-waythroughtheyearyoujoinpart-waythroughtheyearyounolongermeettheeligibilitycriteria.Ifyoujoin,turn18orreachtheageofeligibilitytostopcontributingpart-waythroughtheyear,thegovernmentcontributionisbasedonhowmanydaysintheyearyou'vebeenamember.ThegovernmentcontributionpaymentdateYourKiwiSaverproviderappliesforthecontributionafter30June.CheckyourMyKiwiSaveraftertheendofJulytoseeifit'sinthereyet.ItmaytakeuntiltheendofAugust.第五節(jié)比較與借鑒一、社會保障稅的國際發(fā)展趨勢二、世界各國社會保障稅的國際經(jīng)驗二、中國的社會保障制度與社會保障稅一、社會保障稅的國際發(fā)展趨勢發(fā)達國家社會保障稅的發(fā)展趨勢社會保障稅占稅收收入總額的非加權(quán)平均比重從1965年的17.6%上升到2005年的25.6%，使該稅成為稅制體系中增長速度最快的稅種2004年，OECD成員國社會保障稅占稅收總額比重首次超過了個人所得稅。從1965年到2005年，社會保障稅占GDP的平均比重增幅大大超過個人所得稅。從發(fā)展中國家社會保障稅收入在稅收總收入中的地位來看，主要體現(xiàn)為三個特點：發(fā)展中國家各國社會保障稅收入占稅收收入的比重不均衡。亞洲、非洲和歐洲的發(fā)展中國家的社會保障稅收入占稅收收入的比重在逐步上升。發(fā)展中國家社會保障稅收入總體平均水平與發(fā)達國家的平均水平比較而言，發(fā)展中國家的平均水平要低得多。從未來發(fā)展趨勢看，隨著世界各國社會保障制度的健全和完善，社會保障稅具有極大的發(fā)展?jié)摿?。社會保障稅的自身?yōu)勢1.經(jīng)濟的發(fā)展使社會有了更多的剩余產(chǎn)品，用于社會保障的扣除，廣大公眾日益尋求保護自身權(quán)益，其中包括要求更多病老傷殘的保險權(quán)益。2.社會保障稅使各國政府順利解決了國民安全、保險的資金籌集問題，維護了社會穩(wěn)定。另外，此稅在實行專款專用下增強了財政收支透明度，也贏得了納稅人的支持，因而使各國政府更有可能積極開征此稅。3．盡管許多國家的社會保障稅制度規(guī)定了納稅的上限，但從總體上講個人納稅的多少與工資收入水平相適應(yīng)，而富人和窮人之間享受的社會保障支出卻相對均