有关我国开征社会保障税的探讨

Disscussing on Levying Social Security Tax in China

建立可靠、稳定的社会保障筹资机制是完善社会保障体系的核心内容和物质基础。本文从我国社会保障资金筹集的问题出发,指出了目前我国社会保障缴费形式的诸多弊端,并对社会保障缴费与社会保障税进行了比较,最后提出了我国开征社会保障税的设想。

Setting up the credible and stable system of social security capital-raising is kernel content and material base of perfecting the social security system.This paper begins from the problems about the raising of social security in our country,points out many abuses of the form to the current social security fee,and com- pares the social security fee with the social security tax,then brings forward the ideas about levying social secu- rity tax in China at last.