试谈开征社会保障税

About the Collection of Social Security Tax

我国现行的社会保障筹资方式难以适应失业和人口老龄化所带来的剧增社会保障费用支出的需要 ,改革现行社会保障基金筹资方式 ,开征社会保障税已刻不容缓。体现在税制设计应遵循的基本原则 。

At present,in China,social security funds are collected by stipusated fee,which is difficult to meet the demands of the quickly increasing expenditure of unemployment and the aging of population.Therefore,it is urgent to reform the way of raising social security funds by collecting social security tax.The paper makes an outline of the basic frame of the social security tax.