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社会保障资金充足是保证社会保障制度正常运行的基础,由于我国社会保障缴费方式的不规范造成社会保障开支的需要得不到满足,所以开征社会保障税变得十分必要。本文从开征社会保障税的经济和社会环境基础来分析其可行性,并借鉴国际社会保障税的征收模式探讨适合我国国情的征税模式。
The adequacy of social security funds is the basis for guaranteeing the normal operation of the social security system. Since the non-standardization of social security contributions in China causes the demand for social security expenditure to be unsatisfied, it is necessary to impose social security taxes. This article analyzes the feasibility of applying social security tax based on the economic and social environment and draws lessons from the collection mode of international social security tax to explore the taxation model suitable for our national conditions.