开征社会保障税的法律分析

社会保障基金是社会保障制度的经济基础,要保证社会保障制度的顺利实施,就必须要有充足社会保障资金。我国近年来发展起来的社会保障事业,突出面临着基金筹措难等弊端,现行的行政性缴费制的筹资手段是无法解决这一问题的。因此必须要从根本上改革现行社会保障筹资方式,其切实可行的办法就是开征社会保障税,才能更好地为发展我国的社会保障事业及时足额地提供资金来源。

The legal anglysis on levying the social ensuring tax

security fund is the economic base of the social security system.To guarantee the smooth implementation of the social security system,there must be sufficient social security fund.The social security undertaking which our country develops in recent years faces drawback such as the difficulty to raise fund.The current administrative fund-raising means is unable to solve this problem.So must reform current social security tax fundamentally,its feasible method is to levy the social security tax,which could offer the better capital source for the social security undertaking of our country.