论费改税视角下我国社会保障税的开征  

Studying the Launch of Social Security Taxation from a Perspective of Transform Administrative Security Fees into Security Taxes

作　　者：史正保[1] 李智明[1] 

机构地区：[1]兰州商学院法学院,兰州730020

出　　处：《西北人口》2014年第2期105-109,114,共6页Northwest Population Journal

基　　金：国家社科基金资助项目"公益性捐助的税收激励法律制度研究"(11BFX040)的阶段性研究成果

摘　　要：随着我国费改税的进一步推进,我国已经具备开征社会保障税的条件,开征社会保障税不但能促进我国税制结构更加趋于合理,更有效的筹集社会保障资金,而且也符合我国税费制度改革和社会保障制度改革的大趋势。In the further progress of tax reform, China has already match the condition for social security tax, which not only promoting Chinas tax structure more reasonably but also raising social security funds effectively, moreover, in accord with the trend of tax reform and social security reform of China.

关 键 词：社会保障制度 费改税 社会保障资金筹集方式 社会保障费 社会保障税 

分 类 号：F812.42[经济管理—财政学]