| 社会保障基金筹集中的税费替代效应浅析 |
| |
| 引用本文： | 段丁强.社会保障基金筹集中的税费替代效应浅析[J].湖北财经高等专科学校学报,2006,18(3):37-39. |
| |
| 作者姓名： | 段丁强 |
| |
| 作者单位： | 湖北财经高等专科学校,财税系,湖北,武汉,430077 |
| |
| 摘 要： | 社会保障基金筹集方式的选择对社会保障基金收入具有重大影响。现行的社会保障收费制度存在着诸如收缴率低、征收成本高和容易被挤占挪用等现象,但现实条件的约束使我们看到社会保障基金筹集中的税费替代效应不显著或为负。所以,在现阶段,中国没有开征社会保障税的现实环境。当前的策略是:维持现有收费基本制度不变,通过征收办法的微调及征管手段的改进,提高基金收入水平,等将来条件成熟时,再择机开征社会保障税。
|
| 关 键 词： | 社会保障基金 筹集方式 以税代费 替代效应 |
| 文章编号： | 1009-170X（2006）03-0037-03 |
| 收稿时间： | 03 8 2005 12:00AM |
| 修稿时间： | 2005-03-08 |
On Tax and Fee Subsititute Effect of Social Security Funds Financing |
| |
| DUAN Ding-qiang.On Tax and Fee Subsititute Effect of Social Security Funds Financing[J].Journal of Hubei College of Finance and Economics,2006,18(3):37-39. |
| |
| Authors: | DUAN Ding-qiang |
| |
| Institution: | Fiscal and Tax Department of Hubei College of Finance and Economics, Wuhan, Hubei 430077 China |
| |
| Abstract: | The ways selection of social security funds financing has important influence to the social security funds income.Current strategy is: Keeping current charge basic system constantly and choosing chance to levy social security tax. |
| |
| Keywords: | social security funds the ways of financing With the tax law on behalf fee work Act for the effect |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
