关于我国开征社会保障税的探析

Discussion and Analysis on the Levy of Social Security Tax

社会保障税是取得社会保障资金的主要来源。如何改革社会保障资金的筹集方式,进而完善中国的社会保障体系,是摆在我们面前的重要课题。本文论述了社会保障税开征的必要性,并提出社会保障税税制的设计方案。

Social security tax is the main source of the social security fund. How to reform the ways of collecting security fund so as to perfect the social security system is an important task before us. The paper discusses the necessity of levying social security tax and puts forward the design plan of social security tax system.