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一、社会保险税的发展概况社会保险税是对工资薪金所得征收的一种税,又称薪金税或工资税,它是为了筹集社会保障基金而开征的。社会保障制度于十八世纪末最先在德国实行。1935年美国国会通过了“社会保障法案”。在此以前,世界上已有28个国家建立了全国性退体制度。现在美国的社会保障制度包括两个内容:一是联邦政府的老年保险,是为老年人、遗属、伤残人员所提供的退休、医疗保险;二是联邦和州的失业保险,是为暂时失业者提供基本生活费用的保险,第二次世界大战后,几乎所有发达国家和一部分发展中国家都先后根据各自国家的政治、经济、历史、文化等背景和财政的承受能力,确定了符合各国情况的社会保障制度。就保险的范围
I. Overview of the Development of Social Security Tax Social Security Tax is a tax levied on wages and salaries, also known as payroll tax or payroll tax, which is introduced for the purpose of raising social security funds. The social security system was first implemented in Germany by the end of the eighteenth century. In 1935 the U.S. Congress passed the Social Security Act. Prior to this, 28 countries in the world have established a nationwide system of withdrawal from their bodies. At present, the social security system in the United States consists of two parts: First, the federal government’s old-age insurance is the retirement and medical insurance provided to the elderly, survivors and the disabled; secondly, the federal and state unemployment insurance is for temporary unemployment Who provided insurance for basic living expenses. After World War II, almost all developed countries and some developing countries determined the conditions of each country according to the political, economic, historical, and cultural background of their respective countries and the affordability of finance. Social security system. The insurance coverage