【文章內容簡介】 r emphasis on social rights, which stressed that poverty reduction. ? From a financial perspective, social justice, Ye Hao, social rights, worth mentioning, one is mainly reflected the country39。s fiscal transfer payment, which is the material form of social rights, or that the material guarantee. However, when the welfare state overwhelmed the welfare system bee the country39。s burden, reform will happen, some scholars have made the word out on just a different kind of academic interpretation, for example, Nobel Laureate in Economics 2022, S amp。 P Juarez Cote39。s language, social justice is the hold time consistency: is ine redistribution system is overpayment is unfair, because it is the big pot, others will lose possession of their own labor incentives work mechanism, this is unfair, the result is that people do not want to necessarily go to savings is not willing to go to work. In fact, the plete universal welfare model, in any country, including the United Kingdom and the Nordic countries have not fully realized. For example, in the United Kingdom, National minimal assurance has never really realized before, the rather noncontributory benefits are targeted at certain ,The target groups carried out. 在芬蘭，只要是芬蘭公民，一出生就享受政府的各種補貼，人人都有接受終身教育的平等機會，從幼兒園到大學都享受免費教育。如果公民失業(yè)，前兩年可領的失業(yè)救濟為原收入的 70%。芬蘭政府還為國民提供免費、高質量的醫(yī)療和教育服務。 北歐模式，很多人稱之為“福利國家模式”，其突出特征是國家通過各種法定的福利保障計劃形成一種體制，建立一種社會保障網，實行從“搖籃到墳墓”的高度社會福利，涵蓋社會保障、社會福利、社會服務和社會補助等方面，使個人不因生、老、病、殘等原因而影響正常的生活。 北歐的社會保障雖比較健全，但經費并不是完全由國家負擔。長期以來，瑞典、芬蘭等國的社會保障所需資金籌措一直是采取多元渠道，即由政府、雇主、個人和保險市場共同負擔。當然，政府在社會保障資金上是大頭，約占 40%以上。在北歐國家中，社會保障費用占國內生產總值的比重一般比較高，瑞典為 35%左右，在芬蘭達到 38%。相比較而言，美國為 18%、日本為 11%都相對較低。北歐國家的這種高福利制度的運轉是以高稅收為基礎的，即高福利要通過高稅收來實現，高稅收目的在于通過稅收杠桿調節(jié)社會分配，保障國民的福利 ? “ 羊毛出在羊身上”，沒有了高稅收，也就沒有了高福利。芬蘭、瑞典等北歐國家均實行高額稅收和大幅度的累進收入稅，以保證社會福利的開支。 ? 從歐盟統(tǒng)計局公布的數字看，芬蘭最高所得稅超過 50%， 2022年芬蘭的稅收占 GDP的比例達到 43%，與丹麥、瑞典等其他北歐國家一道在世界的排名都是高的。瑞典對現金福利也要征稅，瑞典人平均要拿出 60%以上的收入交納各種稅費， 2022年瑞典稅收總額占當年國內生產總值的比重高達 %。高稅收、高福利帶來的結果是收入差距較小、社會平等感強，芬蘭、瑞典均屬于世界上收入差距較小的國家。 高福利有賴于公平的分配體制。經濟的發(fā)展并不會自動地帶來社會公平，社會公平的實現不是一個財富積累到一定程度就自然而然實現的過程，它不僅需要一定的制度基礎、文化傳統(tǒng)，更重要的是要建構一個公平的分配體制。在某種意義上可以說，相對于財富積累而言，一個較為公平的分配體制對于保持社會公平可能更為重要。因此，北歐國家都非常重視建立一個促進社會公平的分配制度。 Finnish social welfare system ? In Finland, as long as Finnish citizen, born to enjoy the various government subsidies, everyone has equal opportunity to accept lifelong education, from kindergarten to university free education. If the citizens of unemployment, the first two years of unemployment benefits can receive 70% of the original ine. The national Government of Finland also provide free, quality health and education services. Nordic model, many people called the welfare state model, its outstanding feature is the welfare state through a variety of statutory schemes to form a system, and establish a social safety , the implementation of from cradle to grave high level of social welfare, covering social security, social welfare, social services and social assistance, etc., so that individuals are not due to birth, old age, sickness, disability and other factors affecting normal life. ? Although the Nordic relatively sound social security, but is not funded entirely by the state. For a long time, Sweden, Finland and other countries the financing of social security has been required to take multiple channels, that is, from the Government, employers, individuals and insurance markets share the burden. Of course, the Government is the bulk of social security funds, accounting for about 40%. In the Nordic countries, social security costs account for the proportion of GDP generally high, around 35% in Sweden, in Finland to 38%. In parison, 18% of the United States, Japan, 11% are relatively low. Nordic countries, the operation of this highwelfare system is based on high taxes, high welfare that is achieved through high taxes, high taxes aimed at regulating social distribution through the tax lever to safeguard the welfare of citizens. Fleece, without the high taxes, there will be no high