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社会保障税制是社会保障制度完善与发展的基础。本文从社会保障税的国际比较入手,通过研究国外社会保障税体系,归纳各种模式的特点,总结了各国的先进经验。文章对我国经济基础、社会环境、社会保障制度现状以及体制改革等条件进行分析,论证了我国开征社会保障税的必要性和可行性。在此基础上,结合我国国情,提出了构建我国社会保障税制模式的设想。
The social security tax system is the basis for the improvement and development of the social security system. This article starts from the international comparison of social security taxes, studies the foreign social security tax system, summarizes the characteristics of various modes and sums up the advanced experiences of all countries. The article analyzes the conditions of China’s economic base, social environment, social security system and system reform, demonstrating the necessity and feasibility of levying social security tax in our country. On this basis, combined with China’s national conditions, put forward the idea of building China’s social security tax system model.