浅议如何确定社会保障税的最优税率

To Discuss How Ascertainning Optimum Tax Rate of the Social Security Tax Rate

社会保障制度是我国社会主义福利事业的一个重要组成部分。它不仅作为维持劳动力再生产的物质保证而构成促进社会再生产顺利进行的重要手段,而且是社会稳定机制的一个重要组成部分。目前已有140多个国家和地区建立了社会保障制度,其中有80多个国家和地区开征了社会保障税或类似税种。文中对我国如何确定社会保障税的最优税率进行了简单的分析。

The social security system is a important component of our country socialism welfare work,not only it being means, moreover a important component being social stability mechanism maintaining labour force reproduction matter guarantee but composing importance boosting society reproduction proceeding as planned and without a hltch.At present there are 140 much countries and area having founded the social security system,has more than 80 country and region to have begun to collect social security tax or similar categories of taxes among them.The main body of a book the optimum tax rate how to ascertain social security tax has carried out simple analysis on our country only.