摘要
社会保险费征收工作是社会保险基金管理使用的前提,事关广大人民群众的切身利益。因此,应在贯彻落实《中华人民共和国社会保险法》的基础上,借鉴国际经验,强化社会保险费征收管理。这对于更好地筹集社会保险资金、维护缴费人合法权益、加强民生保障、促进社会和谐与稳定、优化资源配置、完善税收体系等具有重要的意义。
The Collection of social security fee is the premise of managing and using social security fund, which is closely related to the vital interests of the broad masses of the people. Therefore, on the basis of implementing Social Security Law of the People's Republic of China, this paper puts forward that international experience shall be referred and the collection and management of social security fee shall be strengthened, which is of great importance to raising fund for social security, safeguarding legitimate rights and interests of fee payers, strengthening the security of people's livelihood, promoting social harmony and stabilization, optimizing the resource allocation and improving tax system.
出处
《国际税收》
CSSCI
北大核心
2014年第12期15-18,共4页
International Taxation In China
关键词
社会保险费
税收征管
强化征收
Social security fee
Tax collection andadministration
Reinforce tax collection