摘要
随着我国费改税的进一步推进,我国已经具备开征社会保障税的条件,开征社会保障税不但能促进我国税制结构更加趋于合理,更有效的筹集社会保障资金,而且也符合我国税费制度改革和社会保障制度改革的大趋势。
In the further progress of tax reform, China has already match the condition for social security tax, which not only promoting Chinas tax structure more reasonably but also raising social security funds effectively, moreover, in accord with the trend of tax reform and social security reform of China.
出处
《西北人口》
CSSCI
2014年第2期105-109,114,共6页
Northwest Population Journal
基金
国家社科基金资助项目"公益性捐助的税收激励法律制度研究"(11BFX040)的阶段性研究成果
关键词
社会保障制度
费改税
社会保障资金筹集方式
社会保障费
社会保障税
Social security system
Transform administrative security fees into security taxes
The financial model of raisingfounds for the social security
Social security fee
Social security tax
