关于我国开征社会保障税的若干问题研究  

Research of China levying social protection tax’s some problem

作　　者：张萍[1] 

机构地区：[1]广西政法管理干部学院法律系,广西南宁530023

出　　处：《特区经济》2009年第10期136-138,共3页Special Zone Economy

基　　金：广西哲学社会科学"十一五"规划课题<行政给付研究>(立项号:06FFX002)的阶段性成果

摘　　要：社会保障体系的建立与完善对于一个国家的重要意义是显而易见的。当前我国社会保障事业的发展虽然已经初具规模,但问题依然很多,其中社会保障资金难以筹集的问题尤为突出,要解决这一问题,开征社会保障税应该是一个现实及理性选择。从当前形势分析,我国开征社会保障税既有必要性又有可行性,而要真正实现社会保障"费"改"税",我们要做的工作有很多,包括搭建起社会保障税制的基本框架、完善社会保障税制的相关措施等。To establish and perfect a social security system is primarily meaningful to a country. Though the undertaking of social security has taken shape in China, many problems exist, especially the capital funding. With both practical and rational reasons according to present situations, this difficulty can be solved by imposing social security tax. But with the problems relating with ＂fee to tax＂, a lot of work need urgent doing, including framing the tax system, and improving relevant countermeasures, etc.

关 键 词：社会保障税 必要性 可行性 基本框架 相关措施 

分 类 号：F812.42[经济管理—财政学]