摘要
文章就现行社会保障制度存在的主要问题与开征社会保障税的必要性、可行性及具体措施提出一些看法与建议。
This paper expounds the main problems existing in current social security system,describes the necessity,feasibility and concrete measures of beginning to collect the social security taxation,and puts forward some opinions and suggestions about beginning to collect the social security taxation.
出处
《山西科技》
2004年第3期34-35,共2页
Shanxi Science and Technology
关键词
社会保障税
监督机制
中国
基金管理
立法
social security taxation
fund collecting mode
fund management
supervision mechanism
