Abstract: As an important policy tool of income redistribution, the social security system of our country has a remarkable effect of “reverse” regulation in the aspect of income redistribution, and the design defects in the financing way of social security funds are the important reasons that make the social security system have “reverse” regulation to income distribution. At the same time, some developed countries began to use value-added tax to finance social security expenditures, and achieved considerable results. Therefore, this paper constructs an input-output model of VAT financing for social security in China, and investigates the income redistribution effect of VAT financing instead of social insurance contributions. It is found that when VAT is used to finance social security expenditure, good system design can not only meet the financing requirements of social security, but also improve income distribution. This study has important reference value for China's subsequent fiscal and taxation system reform.

Key words: Value-added Tax, Social Insurance, Income Redistribution, Input-output Model

摘要： 作为一项重要的收入再分配政策工具,我国社会保障制度在收入再分配效应方面具有显著的“逆向”调节作用,而社保资金筹资方式上的设计缺陷是使得我国社会保障制度对收入分配存在“逆向”调节的重要原因。与此同时,部分发达国家开始用增值税为社保支出筹资,并取得了可观的效果。为此,本文构建了中国增值税为社保筹资的投入产出模型,考察用增值税替代社会保险缴费进行筹资的收入再分配效应。研究发现,用增值税为社保支出筹资时,良好的制度设计可以在满足社保筹资的同时起到改善收入分配的政策效果。本研究对我国后续财税制度改革具有重要借鉴价值。

关键词: 增值税, 社会保险, 收入再分配, 投入产出模型