对我国开征社会保障税的思考  

Ponder over putting a tax on social security in our Country

作　　者：张全胜[1] 

机构地区：[1]陕西省行政学院,陕西西安710068

出　　处：《陕西省行政学院陕西省经济管理干部学院学报》2003年第3期64-66,共3页Journal of Shaanxi Administration School and Shaanxi Economic Management School

摘　　要：健全的社会保障制度是市场经济体制的内在要求。目前我国的社会保障制度还很不完善,不仅缺乏强有力的保障法,也没有将保障资金列入预算内管理,且社会保障的项目、范围、标准,各地、各行业、各单位执行不一。完善社会保障制度的核心是建立稳定、可靠的社会保障资金来源,其根本出路就是开征社会保障税。A fairly sound social security institution is the inherent demand in the market economy system.Our social security insti-tution is still not completed-not only lacking in the powerful legal security,but the security fund for budget management,And there are not the same security items,the scope and the standard in every trade and unit.The key of improving the social security institution is to set up a steady and reliable source for social security,and the essential step is to impose the social security tax.

关 键 词：社会保障税 社会保障制度 市场经济 计税依据 税收管理 社会保障金 

分 类 号：F812.42[经济管理—财政学] C913.7[社会学]