社会保障“费”改“税”：社会保障制度改革的必由之路

From"Fee"to"Tax":the Only way for the Reformation of Social Security System

随着我国社会主义市场经济体制改革的不断深化,我国社会保障事业得到了很大发展,但在实践当中,现行社会保障基金筹集方式——统筹缴费无法为社会保障提供稳定的资金来源。开征社会保障税,应成为当前我国社会保障制度改革与完善的必由之路。

Along with the deepening of our socialism market system reform, the project of social security has great development. However, in practice, current financing method for social security fund, uniform charges, can not provide steady fund source for social security. Levying social security tax should be the only way to reform and improve our social security system.