| 关于我国开征社会保障税的立法分析 |
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| 引用本文： | 顾金龙,许文云.关于我国开征社会保障税的立法分析[J].中国矿业大学学报(社会科学版),2003,5(1):34-38. |
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| 作者姓名： | 顾金龙 许文云 |
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| 作者单位： | 靖江市电视大学,江苏,靖江,214500 |
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| 摘 要： | 社会保障税始于西方资本主义国家,对各国的经济运行和社会发展发挥了“安全网”的作用。我国现行社会保障存在制度性缺陷,当前开征社会保障税是必要的,也是可行的。在分析以上因素的基础上,本文提出了我国社会保障税的制度设计。
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| 关 键 词： | 社会保障税 必要性 可行性 立法 |
| 文章编号： | 1009-105X(2003)01-0034-05 |
| 修稿时间： | 2002年9月10日 |
Legislation Analysis of Levying Social Security Tax in China |
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| GU Jin-long,XU Wen-yun
Oingjiang Television University,Jingjiang ,China.Legislation Analysis of Levying Social Security Tax in China[J].Journal of China University of Mining & Technology(Social Sciences),2003,5(1):34-38. |
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| Authors: | GU Jin-long XU Wen-yun
Oingjiang Television University Jingjiang China |
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| Institution: | GU Jin-long,XU Wen-yun
Oingjiang Television University,Jingjiang 214500,China) |
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| Abstract: | Social security tax (SST) has originated from western capitalist countries, and served as the "safety valve" in their economic operation and social development. There exist system defects in our country's social security system and it is necessary and feasible to levy social security tax. Based on analysis of the above factors, this paper has proposed the system design of social security tax in our country. |
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| Keywords: | social security tax necessity feasibility legislation |
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