| 社会保障税制设计应如何进行 |
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| 引用本文： | 周全林.社会保障税制设计应如何进行[J].中央财政金融学院学报,2006(11):6-9,15. |
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| 作者姓名： | 周全林 |
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| 作者单位： | 江西财经大学 南昌330013 |
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| 摘 要： | 尽快开征社会保障税,这已成为目前我国大多数人的共识。关键问题是,应如何设计一套既符合我国现实国情,又兼具公平与效率的社会保障税制。本文在分析我国社会保障税制设计应遵循四个原则的基础上,就该税制要素设计的五个重要方面问题进行了详细研讨。
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| 关 键 词： | 社会保障税 税制设计 社会公平 |
| 文章编号： | 1000-1549（2006）11-0006-04 |
| 收稿时间： | 2006-08-07 |
| 修稿时间： | 2006-08-07 |
How to Design the Social Security Tax System |
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| ZHOU Quan-lin.How to Design the Social Security Tax System[J].Journal of Central University of Finance & Economics,2006(11):6-9,15. |
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| Authors: | ZHOU Quan-lin |
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| Institution: | ZHOU Quan-lin |
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| Abstract: | It has become majority person's recognition to start levying social security tax as early as possible in current China.The key problem is,what a social security tax system we should design that is fair and efficient itself but can fit to China in current realistic situation as well.In this paper,a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule. |
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| Keywords: | Sscial security tax Tax system designing Social fairness |
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