摘要
开征社会保障税势在必行。作为筹集社会保险资金的主要途径,社会保障税具有强制性和固定性,在社会、经济发展过程中起着特殊的作用。社会保障税的设计要充分考虑劳动者和政府的利益。结合一些国际经验和我国的实际情况,对符合我国国情的社会保障税制基本框架作一些研究和探索。
Begin to collect social security tax being imperative,social security tax has mandatory and stationarity,is able to be playing peculiar role in the process of society, economic growth surely as the main approach raising the social insurance fund.Social security tax design needs the benefit considering labourer and the government sufficiently,a little union international experience and reality of our country,study and probe the main body of a book to according with fundamental frame of our national condition social security tax system doing a few.
出处
《价值工程》
2007年第10期146-147,共2页
Value Engineering
关键词
社会保障税
税制
social security tax
tax system
