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确定社会保障税的起征点和最高限征额是开征社会保障税需要解决的一个关键问题。起征点和最高限征额都是针对个人纳税部分而言,各地应将个人月平均工资低于当地月平均工资的一定比例(如50%)作为个人缴纳社会保障税的起征点;同时,要规定被保险人的最高纳税收入基数。起征点和最高限征额均应根据经济发展水平和物价指数的变化进行调整。企事业单位纳税部分不设起征点和最高限征额,而应以全部职工的工资总额作为税基。
Determining the threshold and the maximum amount of social security tax is a key issue that needs to be resolved when levying social security taxes. The thresholds and the ceiling are all for personal tax payment. Each local government should set a certain percentage (eg 50%) of the monthly average salary of an individual below the local monthly average wage as the threshold for personal social security tax payment. Meanwhile, , To provide the insured’s maximum tax base. The threshold and the ceiling should be adjusted according to the level of economic development and changes in the price index. Taxpayers in enterprises and institutions do not set the threshold and the maximum amount of credit, but should be the total wages of all employees as the tax base.