摘要
本文分析了我国开征社会保障税税制的具体设计 ,以求我国社会保障税税制的设计在吸收和借鉴国外的成功经验和做法的基础上 ,结合我国的现实国情 ,使得税制设计科学、合理 ,减小改革成本。
This paper analyses detailed designation of social security tax in our country.We should base on successful oversea experiences and practices and connect with current conditions of our country.Its aim is to design more scientific and reasonable tax system and reduce the cost of reform.
关键词
社会保障税
税制设计
税制要素
中国
设计原则
social security tax
the designation of tax system
the element of tax system
