| 我国开征社会保障税的合理性分析 |
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| 引用本文： | 孟夏. 我国开征社会保障税的合理性分析[J]. 企业科技与发展, 2009, 0(5): 182-183,186 |
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| 作者姓名： | 孟夏 |
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| 作者单位： | 山东科技大学文法学院,山东青岛266510 |
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| 基金项目： | 本文是山东科技大学科学研究春蕾计划项目“我国开征社会保障税研究”的部分研究成果（项目编号2008AZZ128）.本文得到了导师牛忠志教授的悉心指点.特此致谢. |
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| 摘 要： | 我国开征社会保障税的必要性包括：社会保障税可以有效解决我国社会保障筹资总量不足且保障水平低的问题;可以有效应对人口老龄化高峰给社会保障带来的巨大压力;建设现代公共财政及营造消费环境拉动经济增长的要求等。社会主义税收本质、国民对社会保障重要性的认识、现有的税收征管机构设置的管理能力,以及国外的社保税征收经验,都决定了我国开征社会保障税的可行性。
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| 关 键 词： | 社会保障税 开征的必要性 开征的可行性 |
The Analysis on the Rationality of Levying Social Security Taxes |
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| MENG Xia. The Analysis on the Rationality of Levying Social Security Taxes[J]. , 2009, 0(5): 182-183,186 |
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| Authors: | MENG Xia |
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| Affiliation: | MENG Xia (School of Humanity and Law of Shandong University of Science and Technology, Qingdao Shandong 266510) |
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| Abstract: | The necessity for China to levy social security taxes includes： effectively solving the problem of insufficient social security financing and low level of social security; effectively easing the pressure of social security system caused by the growing aging society; facilitating the establishment of modem public finance and fostering consumption environment for greater economic growth. The feasibility of levying social security tax can be attributed to the essence of socialist tax, people＇s recognition of the importance of social security, management capability of the existing tax authority and other countries experience in levying social security taxes. |
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| Keywords: | social security tax necessity feasibility |
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