摘要
随着我国经济的发展,我国现行的社会保障制度已经不适应市场经济发展的需要,其中主要是社会保险基金的征收、管理、使用等方面的问题。要解决上述问题,只有一条途径,那就是社会保障费改为社会保障税。
With the development of economy, the active social security system of our country hasn't met the need of market economy. Problems such as collection, management, use are of main questions. In order to resolve the above-mentioned problems, the only approach is the social security fee switching to social security tax.
出处
《社会工作》
2007年第9期48-49,共2页
Journal of Social Work
关键词
社会保障费
社会保障税
税费改革
Social Security Fee
Social Security Tax
Tax and Fee Reform