| 浅析我国社会保障税的开征 |
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| 引用本文： | 白璐.浅析我国社会保障税的开征[J].陇东学院学报(社会科学版),2009(3). |
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| 作者姓名： | 白璐 |
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| 作者单位： | 陇东学院政法经管学院; |
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| 摘 要： | 合理的社会保障筹资方式是社会保障制度的核心问题。随着我国社会保障体系的完善,以税收作为筹资方式的优点日益突出,开征社会保障税成为各界的共识。在学习国外开征社会保障税的过程中,必须结合我国实际国情,分析我国开征社会保障税的理论基础及其实践可行性,并对社会保障税的总体框架有一个科学完整的定位。
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| 关 键 词： | 社会保障筹资方式 社会保障税 税收制度 |
A Superficial Study on Social Security Tax |
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| BAI Lu.A Superficial Study on Social Security Tax[J].Journal of Longdong University(Social Science Edition),2009(3). |
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| Authors: | BAI Lu |
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| Institution: | Department of Political Studies;Laws and Economic Management;Longdong University;Qingyang 745000;Gansu |
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| Abstract: | The reasonable mode of raising funds is the centre of social security.With the development of our social security,the merit of the social security tax has stick out,which has been the resonance of the public figures from various circles.We must analyze the theory and the practice of the social security tax according to the situation of our country.At the same time,we should study the foreign experience in order to set up a scientific and complete system of social security tax in China. |
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| Keywords: | the mode of raising funds in social security social security tax tax system |
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