对社会保障税和社会保障缴费的分析

Analysis of the Social Protection Tax and the Social Protection Fees

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.