【文章內(nèi)容簡(jiǎn)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(bǔ)貼，人人都有接受終身教育的平等機(jī)會(huì)，從幼兒園到大學(xué)都享受免費(fèi)教育。如果公民失業(yè)，前兩年可領(lǐng)的失業(yè)救濟(jì)為原收入的 70%。芬蘭政府還為國(guó)民提供免費(fèi)、高質(zhì)量的醫(yī)療和教育服務(wù)。 北歐模式，很多人稱之為“福利國(guó)家模式”，其突出特征是國(guó)家通過各種法定的福利保障計(jì)劃形成一種體制，建立一種社會(huì)保障網(wǎng)，實(shí)行從“搖籃到墳?zāi)埂钡母叨壬鐣?huì)福利，涵蓋社會(huì)保障、社會(huì)福利、社會(huì)服務(wù)和社會(huì)補(bǔ)助等方面，使個(gè)人不因生、老、病、殘等原因而影響正常的生活。 北歐的社會(huì)保障雖比較健全，但經(jīng)費(fèi)并不是完全由國(guó)家負(fù)擔(dān)。長(zhǎng)期以來，瑞典、芬蘭等國(guó)的社會(huì)保障所需資金籌措一直是采取多元渠道，即由政府、雇主、個(gè)人和保險(xiǎn)市場(chǎng)共同負(fù)擔(dān)。當(dāng)然，政府在社會(huì)保障資金上是大頭，約占 40%以上。在北歐國(guó)家中，社會(huì)保障費(fèi)用占國(guó)內(nèi)生產(chǎn)總值的比重一般比較高，瑞典為 35%左右，在芬蘭達(dá)到 38%。相比較而言，美國(guó)為 18%、日本為 11%都相對(duì)較低。北歐國(guó)家的這種高福利制度的運(yùn)轉(zhuǎn)是以高稅收為基礎(chǔ)的，即高福利要通過高稅收來實(shí)現(xiàn)，高稅收目的在于通過稅收杠桿調(diào)節(jié)社會(huì)分配，保障國(guó)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(guó)家均實(shí)行高額稅收和大幅度的累進(jìn)收入稅，以保證社會(huì)福利的開支。 ? 從歐盟統(tǒng)計(jì)局公布的數(shù)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(dá)到 43%，與丹麥、瑞典等其他北歐國(guó)家一道在世界的排名都是高的。瑞典對(duì)現(xiàn)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(fèi)， 2022年瑞典稅收總額占當(dāng)年國(guó)內(nèi)生產(chǎn)總值的比重高達(dá) %。高稅收、高福利帶來的結(jié)果是收入差距較小、社會(huì)平等感強(qiáng)，芬蘭、瑞典均屬于世界上收入差距較小的國(guó)家。 高福利有賴于公平的分配體制。經(jīng)濟(jì)的發(fā)展并不會(huì)自動(dòng)地帶來社會(huì)公平，社會(huì)公平的實(shí)現(xiàn)不是一個(gè)財(cái)富積累到一定程度就自然而然實(shí)現(xiàn)的過程，它不僅需要一定的制度基礎(chǔ)、文化傳統(tǒng)，更重要的是要建構(gòu)一個(gè)公平的分配體制。在某種意義上可以說，相對(duì)于財(cái)富積累而言，一個(gè)較為公平的分配體制對(duì)于保持社會(huì)公平可能更為重要。因此，北歐國(guó)家都非常重視建立一個(gè)促進(jìn)社會(huì)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