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数智化时代全球社会保障筹资来源变化及税制改革方向

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以人工智能为核心的数字技术飞速发展并广泛应用,带动全球数字经济的兴起.数智化趋势引起就业市场的非正规化和人工智能替代效应,影响社会保险参保人群结构,缩减社会保障筹资来源,进而冲击传统以正规就业为基础的缴费型社会保险制度.未来可能的改革方向在于:在社会保障筹资来源中,扩大来自一般税收收入的支出规模,开辟新的税收筹资渠道,进一步加强费税同征管理.
Changes in the Sources of Global Social Security Financing and the Direction of Tax Reform in the Era of Digital Intelligence
The rapid development and widespread application of digital technologies,with artificial intelligence as its core,have driven the rise of the global digital economy.The trend of digital intelligence has led to the informalization and artificial intelligence substitution effect of the employment market,which in turn affects the structure of social insurance participants,reduces the sources of social security financing,and poses challenges to the traditional contributory social insurance system based on formal employment.Possible future reform directions include:increasing the scale of social security expenditures funded by general taxation,exploring new sources of tax revenue,and further strengthening the administration of fees and taxes collection.

Digital intelligenceEmploymentSocial securityTax reform

房连泉、刘双、庄琦

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中国社会科学院中国式现代化研究院

中国社会科学院大学政府管理学院

数智化 就业 社会保障 税制改革

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(10)