设立社会保障税 提高社会保障水平  

On the Contributions of Social Security Tax to the Social Security System in China

作　　者：张磊[1] 

机构地区：[1]国家税务总局所得税管理司

出　　处：《税务研究》2006年第12期27-30,共4页

摘　　要：我国现行社会保障制度面临着诸多困难和挑战,而以社会保险费的方式筹集社会保障资金又具有明显缺陷,解决这些问题的根本措施是推进社会保险费改为社会保障税。本文在全面分析我国当前设立社会保障税的必要性和可行性的基础上,提出了设立我国社会保障税的具体建议及相关配套措施。An improved social security system is one of the key elements of constructing a socialist market economy with the Chinese characteristics. A number of difficulties and challenges are embedded in China＇s current social security system with a particular problem of raising social security fund in the form of social security charge. The radical change to these problems is the reform of starting to impose social security tax, The article analyzes the necessity and feasibility of collecting social security tax in China at current stage, and suggests some specific measures in this regard.

关 键 词：社会保障制度 费改税 社会保障税 

分 类 号：F812.42[经济管理—财政学]