摘要
现在我国社会保障面临严峻形势,下岗人员、失业人员增多,人口老龄化,致使目前的社会保障制度已不适应经济和社会发展的需要。针对这种情况,应通过实行社会保险费改税,并开征社会保险税予以解决,从而使我国社会保障系统更趋于完善。
At present, Our social security faces serious conditions, such as the increasing numbers of lay off workers , unemployment, aging population, which make the current social security system unadaptable for the society development. To solve these prblems, we should change social insurance fee into tax, and levy social insurance tax so that our social security system would become perfect.
出处
《贵阳学院学报(自然科学版)》
2003年第4期28-30,共3页
Journal of Guiyang University:Natural Sciences
关键词
社会保障
社会保障税
社会保险税
social security, social security tax, social insurance tax.