社会保障税开征的SWOT分析  

作　　者：方赛迎[1] 

机构地区：[1]暨南大学法学院法律系,广东广州510632

出　　处：《特区经济》2007年第8期234-236,共3页Special Zone Economy

摘　　要：社会保障税立法时机的把握,应是当时而立。根据SWOT分析法的系统分析,我国社会保障税的开征,不仅具有坚实的哲学基础和税收理论上的内部优势,而且还具有了政策支持、制度借鉴和实践条件等开征所应具备的基本条件。虽然社会保障税目前在我国的开征也存在一些制度构建的困境和外部税制环境的制约,但还是完全可以通过行之有效的对策来加以解决。因此,我国应加快社会保障"费改税"的进程,尽快制定出台社会保障税,以顺应我国坚持以人为本,构建和谐社会的需要。It is that we should grasp the opportunity of the legislation of social protection tax. Basing on the SWOT analysis, there is not only philosophy foundalion and predominance of tax theory, hut also policy sustainmerit, system using with lot reference and practice eondietion for the collection of social protection tax in our country. At present, there is some puzzledom of system building and restriction of circumstance tax system in our country, but we can resolve it with effect method. So , we should speedup the course of ＂ tsxes for fees＂ of social proteetion, establish the social protection tax as soon as possible, so that we can satisfy the need of standing people - first principle and construct harmonious society.

关 键 词：SWOT 社会保障税 开征 

分 类 号：F812.42[经济管理—财政学]