|
|||||
|
|
| 社会保障"费"改"税"的制度性约束 | |
| 引用本文： | 李建平. 社会保障"费"改"税"的制度性约束[J]. 中央财经大学学报, 2005, 0(7): 28-30 |
| 作者姓名： | 李建平 |
| 作者单位： | 李建平（财政部财政科学研究所,北京,100039） |
| 摘 要： | 面对养老保险费征收困难以及未来养老保险资金缺口大的状况,许多学者、研究人员和实际工作者提出实行社会保障"费"改"税",开征社会保障税,确保社保资金按时足额上缴,化解未来的社会保障收支缺口.社会保障税能否在我国实行是一个需要研究和探讨的课题,本文从"费"和"税"的征收原理和我国现行的社会保障制度出发,探讨了我国目前开征社会保障税的制度性约束,并就目前的困境提出了解决问题的政策建议. |
| 关 键 词： | 社会保障税 社会保障费 社会保障制度 |
| 文章编号： | 1000-1549(2005)07-0028-03 |
| 修稿时间： | 2005-04-05 |
On System Restriction of the Change from Social Security Fee to Social Security Tax |
|
| LI Jian-ping. On System Restriction of the Change from Social Security Fee to Social Security Tax[J]. Journal of Central University of Finance & Economics, 2005, 0(7): 28-30 | |
| Authors: | LI Jian-ping |
| Affiliation: | LI Jian -ping |
| Abstract: | This paper discusses the system restriction of the change from social security fee to social tax by analyzing the different collection principle between the fee and tax and the social security system. At the same time, put forward some advices to deal with the predicament. |
| Keywords: | Social security fee Social security tax Social security system |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |