对建立社会保障税制的思考

Thought for Building Systems of Social Security Tax

社会保障税是现代社会保障制度实施的主要资金来源,同时,也是当今世界各国所得税体系中的一个重要组成部分。现就我国社会保障制度的现状及其存在的问题,提出了构建我国社会保障税的设计方案。

Social security tax is a key fund source of carrying out modern social security systems, and is also an important part of income tax systems in every country of the world. Plans are suggested for establishing the systems of social security tax according to present situation and problems of our social security of systems.