| 构建和谐社会下开征社会保障税的迫切性及其税制设计 |
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| 引用本文： | 王红敏,高晓辉.构建和谐社会下开征社会保障税的迫切性及其税制设计[J].价值工程,2006,25(6):3-6. |
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| 作者姓名： | 王红敏 高晓辉 |
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| 作者单位： | 山东经济学院,济南,250014 |
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| 摘 要： | 本文在构建和谐社会的执政理念启发下,结合我国国情及当前社会发展形势,论述了开征社会保障税的迫切性,进而对其具体税制也做出了建议性的设计。
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| 关 键 词： | 和谐社会 社会保障税 税制设计 |
| 文章编号： | 1006-4311（2006）06-0003-04 |
The Urgency of Levying the Social Security Tax and the Design of Tax System under Structuring the Harmonious Society |
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| Wang Hongmin,Gao Xiaohui.The Urgency of Levying the Social Security Tax and the Design of Tax System under Structuring the Harmonious Society[J].Value Engineering,2006,25(6):3-6. |
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| Authors: | Wang Hongmin Gao Xiaohui |
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| Institution: | Shandong Institute of Economics,Jinan 250014,China |
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| Abstract: | Through the inspiration of the idea about structuring harmonious society, and combining the national conditions of our country and present social development situation, this article expound the urgency of levying the social security tax, and then make the proposal design to its concrete tax system. |
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| Keywords: | harmonious society social security tax design of tax system |
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