论文部分内容阅读
市场经济条件下,一个完善的社会保障体系对维护社会的安定团结,保证竞争机制的有效性,促进劳动力的合理流动有着巨大的支持作用。随着我国市场化进程的加快,传统的保障体系已不适应新形势的要求。在这种情况下,开征社会保障税,一方面能减轻企业的负担,将社会保障资金纳入正常的国民收入分配和再分配的轨道;另一方面,能通过税收手段保证资金按合理比例及时、足额上缴,从而解决现行保障体系中筹资不足、管理较乱的问题。因此,开征社会保障税有利于建立规范化的社会保障制度,同时,也有利于国有企业深化改革。
Under the condition of market economy, a sound social security system has a huge supporting role in safeguarding the stability and unity of the society, ensuring the effectiveness of the competition mechanism and promoting the rational flow of labor force. With the acceleration of marketization in our country, the traditional guarantee system has not adapted to the requirements of the new situation. In this case, the introduction of social security taxes, on the one hand can reduce the burden on enterprises, social security funds into the normal distribution of national income and redistribution of track; the other hand, through tax means to ensure a reasonable proportion of funds in a timely manner, Paid in full so as to solve the problem of insufficient funding and management chaos in the current safeguard system. Therefore, the introduction of social security tax is conducive to the establishment of a standardized social security system, at the same time, it is also conducive to deepening the reform of state-owned enterprises.