论中国社会保障税的实施

On the Implementation of China's social Security Tax

中国自20世纪80年代以来,经历着一场以建立社会主义市场经济体制、实现国家现代化为目标的深刻的社会变革。与此同时,社会保障资金的筹集方式也发生了根本性的变化。如何改革我国社会保障资金的筹集方式,进而完善我国的社会保障体系,是摆在我们面前的重要课题。

Alter the eighties of 20 th century, as a goal China is going through a deep social change in order to set up socialist market economy system, realize the national modernization. Meanwhile the way of raising of the social security fund has changed fundamentally too. What a way of raising to reform the social security fund and then consummates our country＇s social security system, is a important topic is suspending in front of us.