试论WTO背景下我国社会保障制度改革与财税对策

On the Reform of China's Social Security System and the Fiscal and Taxation Countermeasures after Entering WTO

深入分析中国加入WTO后对社会保障所带来的挑战与机遇,并按市场经济和WTO要求找出我国现行社会保障制度所存在的差距,继而探讨在WTO背景下我国社会保障制度改革的基本思路与应采取的财税对策,具有重要的现实意义。

It has important realistic meanings to analyze the challenges and opportunities to social security caused by China's entering the WTO , to find out the gaps existing in our country's present social securities according to the requirement of market economy and the WTO, and then to discuss the basic ideas about the social securities reform and the fiscal and taxation measures to be taken in the framework WTO.