我国农村开征社会保障税的必要性的探讨

开征社会保障税是完善我国税制和健全社会保障体系的重要内容。在农村开征社会保障税对于建立农村社会保障体系具有更加重要的意义。本文介绍了农村社会保障体系的现状、存在的问题,在此基础上阐述了开征农村社会保障税对于完善我国农村社会保障体系的优势。

Currently Social Security Tax （SST） has become one important constituent part of the social security systems; for China levying SST is the momentous content to perfect the tax system and consummate the social security system. Levying SST in rural areas of China is very important to perfect the social security system. This article provides a brief introduction of the current situation of rural social security and its problem. Basing on this, the article analyses the advantage in dealing with the rural social security issue.