喀麦隆社会保护融资：总财政、社会合作和信息部门贡献

通用税收、社会保险和非法部门贡献的角色 Cameroon's social securityfinancing The role of general taxation, social contributions, and the informal sector's contribution 本作品由经合组织（OECD）秘书长负责发布，并不一定反映经合组织成员国官方观点。 此文件及其可能包含的数据和地图，不损害任何领土的地位、对该领土行使的主权、国际边界和边界的划定，以及任何领土、城市或地区的名称。 OCDE（2026）Financement de la protection sociale au Cameroun : Le rôle de la fiscalité générale, des cotisations sociales et de la contribution du secteur informelOECD Editions, Paris,https://doi.org/10.1787/526eff6e-fr. ISBN 978-92-64-60274-8（印刷版）ISBN 978-92-64-49061-1（PDF版）ISBN 978-92-64-28284-1（HTML版） 照片版权：封面 © 媒体视觉 King/Shutterstock.com。 The corrigenda of the OECD publications are available on:https://www.oecd.org/fr/publications/support/corrigenda.html.© OECD 2026 You must cite the original work, identify the modifications made to the original, and add the following text:如果原文和译文之间存在差异，则仅以原文的文本为准。适应You must cite the original work and add the following text:这涉及到对经合组织原创作品的改编。在此改编中表达的观点和使用的论据，不应被视为经合组织或其成员国官方立场。第三方内容The license does not apply to content from third parties that may be incorporated into the work. If you use such content, it is your responsibility to obtain authorization from the third party and you will be held liable in the event of an assertion of infringement. You must not use the OECD logo, visual identity, or cover image without express authorization nor imply that theOECD approves of your use of the work. Any dispute arising from this license will be resolved by arbitration in accordance with the Arbitration Regulations of the Permanent Court of Arbitration(PCA) of 2012. The seat of the arbitration will be Paris (France). The number of arbitrators will be one. 提前说明 The Tax Policy and Administration Center and the OECD Development Center are collaborating under a project aimed at exploring solutions for better financing of social protection, through general taxation, social contributions, and the informal sector's contribution in low- and middle-income countries. This report is part of this project, funded by theSwedish International Development Cooperation Agency (Sida). This report was written by Antoine Cazals and Gioia de Melo, fiscal economists at the OECD's Centre for Tax Policyand Administration, and Pablo Suárez Robles, an economist at the OECD's Development Centre, and was directedby Gioia de Melo under the supervision and advice of Bert Brys, senior fiscal economist, head of the country tax policy unit at the OECD's Centre for Tax Policy and Administration. At the OECD's Centre for Tax Policy and Administration, the report was developed under the direction of Director Manal Corwin, Deputy Director Ben Dickinson, and Head of the Tax Policy and Statistics Division Kurt Van Dender. At the OECD's Development Centre, the report was produced under the supervision of Director Ragnheiður Elín Árnadóttir, Head of the Division for Inclusive Developmentand Partnerships Bathylle Missika, and Head of the Social Cohesion Unit Alexandre Kolev. 本报告中所包含的分析基于与国家利益相关者和技术及金融伙伴进行的交流，尤其是于2025年4月在雅温得组织的咨询任务中进行的。此外，报告纳入了这些行为者提出的意见，这些意见是通过书面或口头收集的，特别是在2025年11月26日在雅温得举办的验证工作坊期间提出的。 The OECD thanks all the parties that contributed to this analysis, with special recognition for the General Tax Administration of the Ministry of Finance, and in particular to Fayçal Abdoulaye, head of the Legislation and International Relations Division, for his active commitment and support throughout the project. 目录表 3 提前说明 首字母缩略词 8 执行摘要 评估社会保护需求 喀麦隆的社会保障体系面临着诸多局限。11喀麦隆在其社会保障体系中的投资较少且分布不均。19社会福利需求巨大21参考资料31注释32 Strengthen the funding, governance, and planning of the CSU 公共支出仍不足以满足卫生领域的重要需求。33喀麦隆逐步实施联合自强计划。37通用收入应成为CSU短期内的主要资金来源。38The development of the CSU requires clear governance and strict management.40参考资料41注意42 3 发展社会保险覆盖面 私人社会保障受到高度非正式性的限制43The attractiveness of voluntary social insurance needs to be developed.46参考资料48注意48 4 发展正式经济 49 喀麦隆必须加强规范化的激励措施。49The design of the flat tax system could be adjusted to better meet its objectives.50参考资料54注意54 5 努力增加一般税收收入 55 税收收入仍然有限55喀麦隆面临增加收入的需求。58 喀麦隆可以通过减少能源补贴来扩大其预算空间。68喀麦隆致力于发展税收政策和行政管理措施，以促进收入动员。69参考资料70注释71 图形 图1.1 社会保障（除健康外）覆盖人口比例16图1.2 社会保障（非健康）覆盖人口比例17图表1.3. 赤道几内亚社会保障覆盖率按组成部分分布17图1.4 每位受益人拥有的社会保障项目数量18图1.5. 喀麦隆按年龄组划分的贫困率20图1.6. 贫困率及社会保障和失业保险覆盖率21图1.7 各国全民社会保障资金缺口22图1.8.喀麦隆全民社会保障资金缺口23图表1.9. 社会网络项目扩展年度成本26图表1.10. 家庭补贴扩展的年度成本27图1.11. 没有退休金贫穷老年人的年度社会保障费用28图2.1. 喀麦隆及选定国家家庭直接支出34图2.2 家庭医疗支出变化34图表2.3. 公共支出分配给卫生的比重35图2.4. 健康指标比较36图3.1 同意缴纳会费45图4.1. 各机构行业就业分布49图4.2 使用于选定国家中征收累进税制行业区分的经济活动群体数量52图4.3. 适用于简易计税制度的营业额上限53图4.4. IS、IGS、增值税合格门槛53图5.1. 喀麦隆及部分比较国家税收压力率55图5.2. 非税收入演变57图5.3. 税收收入组成演变57图5.4. 税收收入构成58图5.5. 喀麦隆及对比国家的财政动态59图表5.6.喀麦隆财政活力演变60图表5.7. 喀麦隆税收动态60图5.8. 个人收入所得税收入61图5.9. 喀麦隆及部分比较国家IS收入62图5.10 税收未收得收入（因税收支出）63图形5.11.税收支出目标64图5.12. 增值税进步性65图5.13. 烟草消费税收入67图5.14 燃料补贴减少的影响69 图表 Table 1.1. 喀麦隆社会保障体系主要项目描述12表1.2. CSU护理篮14Table 1.3. 消除贫困成本24Table 1.4. The annual cost of PFS expansion, family allowances, and social pensions29表2.1. 健康保险征费实施后的收益模拟39表3.1 私营部门雇员的社保缴费率43表4.1 综合所得税税率表51表5.1. 税收支出构成64 首