构建和谐社会下开征社会保障税的迫切性及其税制设计

The Urgency of Levying the Social Security Tax and the Design of Tax System under Structuring the Harmonious Society

本文在构建和谐社会的执政理念启发下,结合我国国情及当前社会发展形势,论述了开征社会保障税的迫切性,进而对其具体税制也做出了建议性的设计。

Through the inspiration of the idea about structuring harmonious society, and combining the national conditions of our country and present social development situation, this article expound the urgency of levying the social security tax, and then make the proposal design to its concrete tax system.