社会保障税税基的确定

社会保障税税基的确定是开征社会保障税需要解决的一个关键问题。为了体现社会保障税效率和公平兼顾的原则，个人纳税部分应设起征点和最高限征额，而企事业单位纳税部分不设。各地应将个人月平均工资低于当地月平均工资的一定比例（如50％）作为个人缴纳社会保障税的起征点；同时，要规定被保险人的最高纳税收入基数。起征点和最高限征额均应根据经济发展水平和物价指数的变化进行调整。企事业单位应以全部职工的工资总额作为税基。

On Determination of Social Security Tax Base

For initiating social security tax in China, it is very important to determine the starting point and ceiling of the taxable income. The starting point and the ceiling refer to personal income. A certain ratio(for instance 50%) which personal monthly income is lower than local average monthly income should be decided as the starting point. In the meantime, the base of maximum taxable income must be determined for the insured people. The starting pointing and ceiling of taxation should be adjusted according to economic development and price index. For enterprises, there should be no the starting point and the ceiling, the tax should be collected based on aggregate income of the staff members.