论文部分内容阅读
完善的社会保障机制是和谐社会的基础,这一点已经为当今世界各发达国家的发展经验和发展历史所证明。本文对中国特色的社会保障机制的筹资模式及其税式管理的难点、焦点问题进行了分析研究,提出理顺和完善社会保险费的征缴机制、实行“四位一体”的征管模式、适当降低企业养老保险费率、加快建立社会保险费省级统筹步伐等主张。
The perfect social security system is the foundation of a harmonious society, which has been proved by the development experience and development history of the developed countries in the world today. This paper analyzes the financing mode of social security mechanism with Chinese characteristics and the difficulties and the focus of its tax management, puts forward that it is necessary to straighten out and improve the collection mechanism of social insurance premiums, implement “four in one” Reduce the rate of enterprise pension insurance and speed up the establishment of social insurance premium provincial-level pace of integration and other ideas.