| 开征社会保障税是完善我国社会保障制度的必然选择 |
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| 引用本文： | 王怡,刘晶.开征社会保障税是完善我国社会保障制度的必然选择[J].税务与经济,2004(3):42-44. |
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| 作者姓名： | 王怡 刘晶 |
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| 作者单位： | 1. 长春税务学院,研究生部,吉林,长春,130031
2. 通化市财经学校,吉林,通化,134000 |
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| 摘 要： | 社会保障的筹资方式对社会保障制度的基本模式和效用有直接的影响,是构建我国社会保障体系必须解决的难点之一。受多种因素影响,未来我国社会保障的筹资模式应当是复合式的,税费各自有其存在的依据,不能相互替代。
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| 关 键 词： | 社会保障税 现收现付制 个人账户制 |
| 文章编号： | 1004-9339(2004)03-0042-03 |
| 修稿时间： | 2003年9月5日 |
Social Security Tax is a Choice to Perfect Our Social Security System |
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| WANG Yi,LIU Jing.Social Security Tax is a Choice to Perfect Our Social Security System[J].Taxation and Economy,2004(3):42-44. |
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| Authors: | WANG Yi LIU Jing |
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| Institution: | WANG Yi~1,LIU Jing~2 |
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| Abstract: | The method of raising funds for the social security influences directly the basic mode and efficiency for the social security system and it is also a problem which should be solved in forming our social security system.Influenced by various factors,the future financing mode should be a compound one,taxation should be based respectively. |
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| Keywords: | social security tax cash basis individual account system |
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