| 农民工养老保险机制的设想 |
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| 引用本文： | 胡伟,李晓明.农民工养老保险机制的设想[J].安徽农业大学学报(社会科学版),2007,16(4):5-7. |
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| 作者姓名： | 胡伟 李晓明 |
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| 作者单位： | 1. 安徽农业大学,经济与贸易学院,安徽,合肥,230036;2. 安徽农业大学,管理科学学院,安徽,合肥,230036 |
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| 摘 要： | 本文根据农民工流动性强、工作地点不稳定等特点,提出了"税费结合"的农民工养老保险新模式,并以开征社会保障税的形式来解决农民工养老金转移接续难的障碍,最后在条件许可时能扩展成全社会各类群体统一的养老保障模式,以便构建一个灵活而长效的城乡统筹的养老保障体系.
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| 关 键 词： | 农民工 社会保障 社会保障税 税制设计 |
| 文章编号： | 1009-2463(2007)04-0005-03 |
| 修稿时间： | 2007年5月14日 |
Proposal of the System of Pension Insurance for Peasant Workers |
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| HU Wei,LI Xiao-ming.Proposal of the System of Pension Insurance for Peasant Workers[J].Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition),2007,16(4):5-7. |
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| Authors: | HU Wei LI Xiao-ming |
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| Institution: | .College of Economics and Trade, Anhui Agricultural University;.College of Management Sciences, Anhui Agricultural University, |
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| Abstract: | According to their characteristics like migration and unstable work,the paper has proposed "mixed taxes and fee"as a good method for peasant workers'pension insurance. Then it has proposed the idea of imposing pension insurance taxes to resolve pension's pension continuity and transfer. And when condition permits,this system can be expanded to be the system of the whole society to achieve a flexible and long-lasting pension insurance system of coordinal development between city and countryside. |
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| Keywords: | peasant worker social security social security tax design of taxation system |
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