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目前,我国社会保障费的筹资方式存在着诸多弊端,开征社会保障税是解决这一问题的重大突破口,也是完善社会保障体系的必然选择。本文立足我国国情,从筹资模式、纳税主体、计税依据、税目以及税率等方面论述了我国社会保障税的设计思路,并提出了相关配套设施建设的要求,力求为我国社会保障税的开征贡献微薄之力。
At present, there are many drawbacks in the way of raising social security funds in our country. The introduction of social security taxes is a major breakthrough to solve this problem and an inevitable choice for improving the social security system. Based on China’s national conditions, this article discusses the design of social security tax in China from the aspects of financing mode, taxpaying subjects, tax basis, tax items and tax rate, and puts forward the requirements for the construction of related supporting facilities so as to contribute to the levying of social security tax in our country Meager power.