摘要
我国已有 1 5个省试行了社会保险费税务征收 ,并取得了初步成效。但从试行税务征收社会保险费的实际运作情况看 ,也存在一些不容忽视的问题。本文分析了税务征收社会保险费存在的主要问题 ,提出了几点建议 ,并探讨了我国社会保险费征缴方式的发展方向 。
Levying social insurance by tax is tried in 15 provinces, China and its early success has appeared, but some troubles should not be ignored in its practice. Based on experience and lessons from the 15 provinces, this paper points out the main troubles and puts forward suggestions to promote the establishment of levying social insurance system.
出处
《河北学刊》
2002年第1期65-68,共4页
Hebei Academic Journal
关键词
社会保障
制度
筹资机制
税务征收
social insurance
system
levying system
levying by tax
