论文部分内容阅读
我国拟征社会保障税财政部部长项怀诚最近表示,国家将在强化社会保险费征缴的基础上,研究开征社会保障税,并采取包括变现部分国有资产在内的多种措施来充实社会保障基金。有关方面的基本思路是,将目前的基本养老保险费、失业保险费和基本医疗费保险合并,统一改征社会保障税,纳税人为各类企事业单位及其职工,税基为工资总额,具体分为个人纳税税基、单位纳税税基。税率由中央统一确定,由税务机关统一征取,实行收支两条线管理,为营造一个独立于企业事业单位之外的社会保障制度,创造稳定可靠的基础。
Xiang Huaicheng, Minister of Finance to Propose Social Security Tax in China recently said that on the basis of strengthening the collection of social insurance premiums, the state will study the introduction of social security taxes and adopt various measures including the realization of some state-owned assets to enrich the society Security Fund. The basic idea of the parties concerned is to merge the current basic old-age insurance, unemployment insurance and basic medical insurance into one unified social security tax. The taxpayers are all kinds of enterprises, institutions and their staff and workers. The tax base is the total wage. Specifically, Divided into individual tax base, the unit tax base. The tax rate shall be determined uniformly by the Central Government, be uniformly collected by the tax authorities, be administered by two lines of revenues and expenditures, and create a stable and reliable foundation for the establishment of a social security system independent of enterprises and institutions.