论文部分内容阅读
当前我国社会保障资金存在着诸多问题:尚未建立经常性的财政投入机制,社会保障基金预算制度有待完善,各级政府间及同级部门间社会保障财政责任模糊,社会保障统筹缴款问题严重,社保资金紧张等。开征社会保障税是解决上述问题的重要思路,本文阐述了我国开征社会保障税的可行性及相关问题。
At present, there are many problems in China’s social security funds: the regular financial investment mechanism has not yet been established, the budget system of the social security funds needs to be perfected, the financial responsibility of social security among governments at all levels and at the same level is vague, the issue of social security contributions is serious, Social security funds and so on. The introduction of social security tax is an important way to solve the above problems. This article expounds the feasibility and related issues of the introduction of social security tax in our country.