| 对制约我国开征社会保障税因素的思考 |
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| 引用本文： | 姜仁峰,耿文静.对制约我国开征社会保障税因素的思考[J].山东行政学院山东省经济管理干部学院学报,2004(5):33-34. |
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| 作者姓名： | 姜仁峰 耿文静 |
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| 作者单位： | 中共山东省委党校,济南,250021 |
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| 摘 要： | 开征社会保障税是一种较好的社会保障基金筹集方式 ,但是我国目前开征社会保障税存在许多制约因素。要顺利开征社会保障税必须完善开征该税的法制环境 ,均衡量能负担与公平原则 ,合理界定纳税人范围 ,提高就业水平和居民消费需求
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| 关 键 词： | 社会保障税 制约因素 法制环境 均衡量能 公平原则 |
| 文章编号： | 1008-3154(2004)05-0033-02 |
| 修稿时间： | 2004年6月9日 |
Thoughts of Factors Restricting the Imposition of Social Security in China |
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| JIANG Ren-feng,GENG Wen-jing.Thoughts of Factors Restricting the Imposition of Social Security in China[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2004(5):33-34. |
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| Authors: | JIANG Ren-feng GENG Wen-jing |
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| Institution: | Shangdong Provincial Committee Party School of C.P.C. Jinan 250021 China |
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| Abstract: | Collecting social security tax is a better measure for social security financing. But up to now, there are many restrictive factors. Some measures should be taken to perfect the legal system, harmonize the coordination between the burden of capacity and impartial principle, define the range of taxpayers, improve the level of employment and consumption demands of residents in order to impose it smoothly. |
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| Keywords: | social security tax restricting factors social environment for the legal system coordination between the burden of capacity impartial principle |
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