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社会保障税,是国家在劳动者失业、伤残、年老丧失劳动能力后,为其提供物质保障和劳务帮助而开征的一种具有专款专用性质的税种。为适应市场经济发展的需求,在我国开征该税种是必要的;从我国国情来看,在我国开征该税种是有其思想基础和一定的有利条件的,是可行的。可根据一定的原则和国情设计中国的社会保障税的模式。
The social security tax is a kind of earmarked tax that is levied by the state after workers are unemployed, handicapped and old and disabled and have the ability to provide material support and labor services. In order to meet the demand of the development of market economy, it is necessary to impose the tax in our country. From the perspective of our national conditions, it is feasible to impose the tax in our country with its ideological basis and certain favorable conditions. According to certain principles and national conditions, China’s social security tax model.