建立我国社会保障税制的相关问题

• 作 者: 江苏省地方税务局课题组
• 出 处: 税务研究
• 发表日期: 2001年11期
• 关键词: 社会保障税 医疗保险费 社会保障资金 养老保险 计税依据 工资基数 一般预算收入 费改税 税务机关 国际税收协定

一、我国现行社会保障资金筹集和管理中存在的主要问题（一）社会保障筹资的覆盖面窄按照现行《社会保险费征缴暂行条例》规定，基本养老保险费的征缴范围包括国有企业、城镇集体企业、外商投资企业、城镇私营企业和其他城镇企业及其职工，实行企业化管理的事业单位及其职工；

I. Main Problems in Financing and Management of Social Security Funds in China (I) Narrow coverage of social security financing According to the current Provisional Regulations on the Collection of Social Insurance Premiums, the scope of collection of basic pension insurance includes state-owned enterprises and towns Collective-owned enterprises, foreign-invested enterprises, urban and rural private enterprises and other urban enterprises and their staff and workers, enterprises under the administration of enterprises and their staff and workers;