社会保障税制度设计的理论问题与框架分析

Theoretical Issues and Analysis of the Framework of the Design of Social Security Taxation System

开征社会保障税是社会保障制度建设的重要内容。文章深入分析了社会保障税税制设计的目的和性质 ,指出 :应合理界定由社会保障税所筹集的社会保障基金的权利人和管理人 ,同时 ,文章还对开征社会保障税的征税客体、税目。

The introduction of social security taxation is an important part in the building of the social security system. With an analysis of the purpose and nature of the taxation of social security system, this paper makes an in depth analysis of the purpose and nature of its designing. It points out that reasonable definition must be made with regard to be obligee and the custodian. It also makes a systematic study of the objects and administrators of taxation, tax items and tax rates.