| 社会保险费征收主体的选择 |
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| 引用本文： | 袁艳红.社会保险费征收主体的选择[J].经济经纬,2008(2):159-161. |
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| 作者姓名： | 袁艳红 |
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| 作者单位： | 河南省财政税务高等专科学校,会计系,河南,郑州,450002 |
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| 摘 要： | 我国社会保险费的运行,应由税务机关征收、财政部门管理、社保部门发放、审计部门监督。围绕这一目标,规范和加强社会保险费筹集机制,税务部门应该作为社保费的唯一征收主体。
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| 关 键 词： | 社会保障 筹集机制 国际经验 税务征收 |
| 文章编号： | 1006-1096(2008)02-0159-03 |
| 修稿时间： | 2007年10月10 |
The Choice of the Raising Subject of Social Insurance Premiums |
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| YUAN Yan-Hong.The Choice of the Raising Subject of Social Insurance Premiums[J].Economic Survey,2008(2):159-161. |
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| Authors: | YUAN Yan-Hong |
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| Abstract: | The short-term goals of the operation of social insurance premiums are levy by the tax sector,management by the financial sector,payment by social security sector,supervision by the auditing sector.According to the short-term goal,to standardize and strengthen social insurance premiums' raising mechanism,the tax sector should act as the only subject to levy social insurance premiums. |
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| Keywords: | social security raising mechanism international experience tax levy |
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