开征社会保障税是完善我国社会保障制度的必然选择  

Social Security Tax is a Choice to Perfect Our Social Security System

作　　者：王怡[1] 刘晶[2] 

机构地区：[1]长春税务学院研究生部,吉林长春130021 [2]通化市财经学校,吉林通化134000

出　　处：《税务与经济》2004年第3期42-44,共3页Taxation and Economy

摘　　要：社会保障的筹资方式对社会保障制度的基本模式和效用有直接的影响,是构建我国社会保障体系必须解决的难点之一。受多种因素影响,未来我国社会保障的筹资模式应当是复合式的,税费各自有其存在的依据,不能相互替代。The method of raising funds for the social security influences directly the basic mode and efficiency for the social security system and it is also a problem which should be solved in forming our social security system.Influenced by various factors,the future financing mode should be a compound one,taxation should be based respectively.

关 键 词：社会保障税 社会保障制度 中国 筹资模式 现收现付制 个人账户制 

分 类 号：F812.424[经济管理—财政学] F842