| 社会养老保险基金的可持续筹集与支付 |
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| 引用本文： | 施凤江,高军成. 社会养老保险基金的可持续筹集与支付[J]. 天津大学学报(社会科学版), 2006, 8(1): 72-75 |
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| 作者姓名： | 施凤江 高军成 |
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| 作者单位： | 天津大学社会科学与外国语学院,天津,300072 |
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| 摘 要： | 社会养老保险基金的科学合理、可持续地筹集与支付,是社会养老保险制度的重要基础,是建立社会保障制度,构建社会主义和谐社会的重要环节。由于巨大的人口压力和经济发展水平的制约,我国社会养老保险制度面临着巨大挑战。对社会养老保险基金的可持续筹集与支付的方式进行探讨,具有现实意义。在流转税中征收社会保险附加税,是可持续筹集社会养老保险基金的有效途径。
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| 关 键 词： | 可持续 基金筹集 流转税 社会保险附加税 |
| 文章编号： | 1008-4339(2006)01-0072-04 |
| 修稿时间： | 2005-07-16 |
Sustainable Floatation and Payment of Fund on Social Endowment Insurance |
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| SHI Feng-jiang,GAO Jun-cheng. Sustainable Floatation and Payment of Fund on Social Endowment Insurance[J]. Journal of Tianjin University(Social Sciences), 2006, 8(1): 72-75 |
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| Authors: | SHI Feng-jiang GAO Jun-cheng |
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| Abstract: | The reasonable and sustainable floatation and payment of fund on social endowment insurance is the important base and aspect for social endowment system and harmonizing society.The social endowment system is facing challenges now in our country because of great population pressure and the level of economy development.The study on the way of sustainable floating and paying the fund on social endowment has realistic meaning in social development process.The social insurance surtax levied from the flow tax is regarded as a effective way for floating the fund on social endowment. |
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| Keywords: | sustainable fund floatation flow tax social insurance surtax |
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