建立我国社会保障税的初步探讨

Discuss of Constyucting Social Security Tax in Our Country

在分析我国现行社会统筹办法的缺陷以及我国开征社会保障税可行性的基础上 ,提出了我国开征社会保障税应遵循的原则 。

On the basis of the balance's theory ahd taxing the social security's feasibility, the writer points out some outlines during taxing the social security tax, and analyses the make-up of the social security tax.