社保费改税问题探讨  

On the issue of changing social security fee to social security tax

作　　者：刘玉艳[1] 

机构地区：[1]朝阳师范高等专科学校,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2016年第1期103-105,共3页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：为了完善社会保障体系,使社会保障制度发挥更大的作用,对当前社会保险费体制存在的问题进行研究,分析社会保险费改为社会保障税的优势,并为社会保险费改为社会保障税提供建设性意见,以期为社保费改税的顺利进行提供参考与借鉴.To improve social security system, and make it play an even bigger role, this thesis studied the problems existing in current social security system, analyzed the advantages of changing social security fee to social security tax, and offered constructive suggestions for changing social security fee to social security tax, in the hope of providing references for the smooth progress of changing social security fee to social security tax.

关 键 词：社会保险费 社会保障税 改革 

分 类 号：F812.42[经济管理—财政学] D632.1[政治法律—政治学]