摘要
为了完善我国的社会保障制度,开征社会保障税十分必要,为此要确立合理的征收原则,明确纳税者的权益职责,调整好税率比例,并加强税款的征收管理。
Analysing the present state of social ensuring system in China,the paper explains the necessity to levy social ensuring taxes, putting forward some tentative plans to levy social ensuring taxes. So we should keep the reasonable principle of levying, define the laxpayers＇ duty and right, control the rate , and strengthen the management of taxes.
出处
《湖北师范学院学报（哲学社会科学版）》
2006年第1期47-49,共3页
Journal of Hubei Normal University（Philosophy and Social Science）
关键词
社会保障制度
现状
社会保障税
必要性
构想
system of social ensuring
present state
social ensuring taxes
necessity
tentative plans
