摘要
我国在养老、失业、医疗等方面相继建立了社会保障制度 ,随着经济体制改革的不断深化 ,现行的社会保障制度已经难以适应社会主义市场经济发展的要求。在建立社会主义市场经济体制过程中 ,需要结合我国的实际 ,借鉴国际经验 ,开征社会保障税 ,建立起一套统一、规范。
Our country has established the social security system on parents-supporting,unemployment and medical treatment in succession。With the economic system reform deepening constantly, the existing social security system cannot adapt to the requiring of the socialist market economic development. During the course of the setting-up of socialist market economic system, levying social security tax is needed to combine our country's reality and reference international experience, and then we can establish a unified, normal and high-efficient social security system and operating mechanism [WT5HZ]
出处
《宜宾学院学报》
2004年第5期73-75,共3页
Journal of Yibin University
关键词
社会保障税
社会保障制度
社会保障资金
Social security tax
Social security system
Social security treasury
