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我国对于享受社会保障待遇的在职职工都要求职工个人和企业交纳法定的社会保险,这是社会保障体系正常运转的最为重要的保证。但随着经济的发展,如何把社会保障费用的交纳和个人所得税的征收更好地相关联,从而有利于社会保障体系的健康正常运行,实现社会总收入的更为平等合理的再分配,发挥个税的经济调控职能,就成为研究探讨的主题。
In our country, the working staff and workers who enjoy social security benefits are required to pay statutory social insurance to individual workers and enterprises, which is the most important guarantee for the normal operation of the social security system. However, with economic development, how to better link the payment of social security costs with the collection of personal income tax so as to be conducive to the healthy and normal operation of the social security system and to achieve a more equitable and rational redistribution of the total social income A tax regulatory function of the economy, it has become the theme of research.