| 我国社会保障税设计 |
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| 引用本文： | 陈锶.我国社会保障税设计[J].上海市经济管理干部学院学报,2011,9(2):51-53. |
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| 作者姓名： | 陈锶 |
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| 作者单位： | 广东工业大学,广东,511325 |
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| 摘 要： | 社会保障税是当今世界上绝大多数国家用于筹集社会保障所需资金的一种税或税收形式，而我国目前社会保障制度的现状，决定了我国需借鉴国外的经验开征社会保障税。开征社会保障税是一项涉及面广、政策性强的工作，应统筹设计、稳步推行．
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| 关 键 词： | 社会保障税 比较 借鉴 |
On the Social Security Tax |
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| CHEN Si.On the Social Security Tax[J].Journal of Shanghai Economic Management College,2011,9(2):51-53. |
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| Authors: | CHEN Si |
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| Institution: | CHEN Si (Guangdong Industry University,Guangdong 511325) |
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| Abstract: | Social security tax is a form of taxation which is now used in the great majority of nations of the world to raise the funds that are needed by social secuirty.The current situation of China's social security system demands an urgent collection of social security tax.To reform the existing overall social payment system needs drawing on the experience of foreign countries and collect social security tax. |
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| Keywords: | social security tax compare apocalypse |
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