| 美国失业保险税对我国的启示 |
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| 引用本文： | 李元春.美国失业保险税对我国的启示[J].税务与经济,2008(5). |
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| 作者姓名： | 李元春 |
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| 作者单位： | 浙江财经学院财政与公共管理学院 |
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| 摘 要： | 美国的失业保险是联邦和州政府的合作项目,它通过失业保险税来融资。其失业保险税立法及执行保障层次高,税制设计科学合理。建议我国在借鉴美国失业保险税制的基础上,尽快颁布《社会保险法》,建立中央和地方两种失业保险税,在具体规定上给予地方一定的自主权,采用失业保险税率的经验评估方法,以进一步改革和完善我国的失业保险缴贲制度。
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| 关 键 词： | 失业保险税 美国失业保险税 联邦失业保险税 州失业保险税 |
Enlightenment of American Unemployment Insurance Tax to China |
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| Li Yuan-chun.Enlightenment of American Unemployment Insurance Tax to China[J].Taxation and Economy,2008(5). |
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| Authors: | Li Yuan-chun |
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| Abstract: | American unemployment insurance is a cooperative project between federal government and the states.It fi- nances by means of unemployment insurance tax,which legislative and implementation protection level is very high.It is suggested that"Social Insurance Law"should be promulgated quickly and central and local unemployment insurance tax should be established based on American unemployment insurance tax.It is also important to give certain areas cer- tain autonomous right,and further reform and perfect unemployment insurance payment system in China. |
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| Keywords: | unemployment insurance tax American unemployment insurance tax federal unemployment insurance tax state unemployment insurance tax |
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