| 试谈开征社会保障税 |
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| 引用本文： | 王一舒,郑遥春. 试谈开征社会保障税[J]. 吉林省经济管理干部学院学报, 2001, 15(4): 36-38 |
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| 作者姓名： | 王一舒 郑遥春 |
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| 作者单位： | 1. 新疆财经学院,财政系,新疆,乌鲁木齐,830012
2. 新疆化工公司,财务处,新疆,乌鲁木齐,830012 |
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| 摘 要： | 我国现行的社会保障筹资方式难以适应失业和人口老龄化所带来的剧增社会保障费用支出的需要，改革现行社会保障基金筹资方式，开征社会保障税已刻不容缓，体现在税制设计应遵循的基本原则，以及确定社会保障税的基本框架等方面更应先行。
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| 关 键 词： | 失业 人口老龄化 社会保障税 中国 税收 |
| 文章编号： | 1009-0657(2001)04-0036-03 |
| 修稿时间： | 2001-04-17 |
About the Collection of Social Security Tax |
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| Wang Yi-shu ,Zheng Yao-chun. About the Collection of Social Security Tax[J]. Journal of Jilin Province Economic Management Cadre College, 2001, 15(4): 36-38 |
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| Authors: | Wang Yi-shu Zheng Yao-chun |
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| Affiliation: | Wang Yi-shu 1,Zheng Yao-chun 2 |
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| Abstract: | At present,in China,social security funds are collected by stipusated fee,which is difficult to meet the demands of the quickly increasing expenditure of unemployment and the aging of population.Therefore,it is urgent to reform the way of raising social security funds by collecting social security tax.The paper makes an outline of the basic frame of the social security tax. |
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| Keywords: | Unemployment Aging of population Social security tax |
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