| 社会保障税的税制思考 |
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| 引用本文： | 武长刚,丁晓莉.社会保障税的税制思考[J].价值工程,2007,26(10):146-147. |
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| 作者姓名： | 武长刚 丁晓莉 |
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| 作者单位： | 1. 中国海洋大学,青岛,266041
2. 德州学院经济管理系,德州,253023 |
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| 摘 要： | 开征社会保障税势在必行。作为筹集社会保险资金的主要途径,社会保障税具有强制性和固定性,在社会、经济发展过程中起着特殊的作用。社会保障税的设计要充分考虑劳动者和政府的利益。结合一些国际经验和我国的实际情况,对符合我国国情的社会保障税制基本框架作一些研究和探索。
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| 关 键 词： | 社会保障税 税制 |
| 文章编号： | 1006-4311（2007）10-0146-02 |
To Thought Deeply on the Tax Tax System of Social Security |
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| Wu Changgang,Ding Xiaoli.To Thought Deeply on the Tax Tax System of Social Security[J].Value Engineering,2007,26(10):146-147. |
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| Authors: | Wu Changgang Ding Xiaoli |
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| Institution: | Ocean University of China, Qingdao 266041, China ; (Department of Economics and Management,Dezhou College,Dezhou 253023,China |
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| Abstract: | Begin to collect social security tax being imperative,social security tax has mandatory and stationarity,is able to be playing peculiar role in the process of society,economic growth surely as the main approach raising the social insurance fund.Social security tax design needs the benefit considering labourer and the government sufficiently,a little union international experience and reality of our country,study and probe the main body of a book to according with fundamental frame of our national condition social security tax system doing a few. |
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| Keywords: | social security tax tax system |
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