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我国开征社会保障税应基于基本生活保障的目标定位,开征社会保障税的积累模式,从长期来看宜采用部分积累模式,但在开征社会保障税之初宜采用现收现付式,待新制度运作成熟后向部分积累式过渡。开征社会保障税需要注意社会保障制度的配套改革与财政预算制度的配套改革。
The levying of social security tax in our country should be based on the target orientation of the basic living guarantee and the accumulation mode of social security tax. In the long run, we should adopt the partial accumulation model. However, at the beginning of social security tax, adopt the pay-as-you- After the operation of the system to the part of the cumulative transition. The introduction of social security taxes need to pay attention to supporting the reform of the social security system and the fiscal budget system, supporting reforms.