开征社会保障税是完善社会保障制度的必要条件杨志荣，陈绍国，高志安建立现代企业制度，确立企业的市场主体地位，完善社会主义市场经济体制的宏伟目标，是一件艰巨而又复杂的系统工程，需要做长期的多方面的努力。其中，对过去计划经济体制时期内形成的社会保障制度进行... The introduction of Social Security Tax is a necessary condition for perfecting the social security system Yang Zhirong, Chen Shaoguo, Gao Zhian The establishment of a modern enterprise system, the establishment of the dominant market position of enterprises, and the grand goal of perfecting the socialist market economy are difficult and complex systems Engineering, need to do long-term multi-faceted efforts. Among them, the social security system formed in the past planned economy system period ...