关于我国社会保障税的设立原则及设计思考

征收社会保障税是我国筹集社会保障资金的主要途径 ,开征此税势在必行。在设计社会保障税时首先应当确定社会保障税的原则 ,它是设计社会保障税的前提。同时在社会保障税的纳税人、征税范围、税率、计税依据、征收管理等要素设计中 ,既要认真研究学习国外成功做法 ,又应结合我国的实际情况 ,力争制定出较为科学的社会保障税

Principles and Assumption on the Construction of Social Security Tax in China

As a principle means of fund-raising, collecting social security tax has become a necessity in China. Before the tax is collected, it's principles must be established first. While designing some essential factors such as tax payer, tax ranges, tax rate, tax criterion and tax management, we should make a detailed research into some successful foreign practices, establish scientific social security tax with Chinese characteristics.