摘要
社会保障税与社会保障缴费都是社会保障制度筹集资金的方式。然而,从西方国家的社会保障实践来看,二者并不存在明显差别。社会保障税与社会保障缴费可以看作特殊的税收,同一般性税收相区别。
Both the social protection tax and the social protection fees are the method of recruiting capital utilized in social protection system. Nonetheless, judging from the social protection practice in some western countries, there is not any obvious demarcation between them. Both the social protection tax and the social protection fees might be taken account of as special taxes, which are different from those general taxes.
出处
《中国青年政治学院学报》
CSSCI
北大核心
2005年第4期102-105,共4页
Journal of China Youth College for Political Sciences
关键词
社会保障税
社会保障缴费
一般性税收
social protection tax
social protection fees
general taxes