浅谈开征社会保障税的几个问题

随着我国经济体制改革,特别是企业经营体制改革的不断深化,改革我国的社会保障制度,已经成为一项重要而紧迫的任务。建立一套科学、规范、适应我国国情的社会保障制度的关键在于选择一种合适的资金筹集方式。本文采用理论与实际相结合的方法,针对我现有国情,对社会保障税开征的必要性和可行性作了具体分析,认为开征社会保障税势在必行。

Research on Levying Social Security Tax

With the reformation of the economy system, especially the reformation of the enterprise management mechanism, it is an important and urgent task to reform the social security system. A key step to set up a scientific, reasonable and standardized social security system is to select a suitable fund raising pattern. In combination of the current circumstance of our country, the thesis comprehensively analyzes the necessity and feasibility of levying social security tax through a large amount of the latest data. In a word, because of many advantages of the social security tax, we can draw the conclusion: imposition of social security tax is indispensable.