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一、征税范围。为扩大我国社会保障的覆盖面,平衡纳税人负担,社会保障税的征税范围应尽可能大一些。纳税人可以分为企事业单位和个人两部分。作为纳税人的企事业单位应包括国有企业、集体企业、私营企业、“三资”企业、外资企业等各种类型的企业和自收自支的事业单位。对于由国家财政全部或部分拨款的行政、事业单位不作为纳税人。为了使行政、事业单位职工得到不低于社会平均水平的保障待遇,需由财政部门直接、定期拨出保障基金,由统一的社会保障部门调剂使用。个人是指上述各类企业和全部行政事业单位的职工、干部以及个体
First, the scope of taxation. In order to expand the coverage of China’s social security and balance the burden on taxpayers, the scope of taxation for social security taxes should be as large as possible. Taxpayers can be divided into enterprises and individuals in two parts. Enterprises and public institutions that are taxpayers should include various types of enterprises such as state-owned enterprises, collective enterprises, private-owned enterprises, “foreign-funded” enterprises and foreign-funded enterprises and self-supporting public institutions. For the administrative funds allocated by the state finance in whole or in part, the institutions will not act as taxpayers. In order to ensure that workers and staff in administrative units and public institutions receive guaranteed benefits of not less than the average level of the society, the guarantee funds need to be allocated directly and regularly by the financial departments and be transferred and used by a unified social security authority. Individual refers to the above-mentioned types of enterprises and all administrative units of workers, cadres and individuals