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开征社会保障税的几个问题刘邦驰，李松森一、开征社会保障税的理论依据（一）国家履行社会保障职能是开征社会保障税的基本理论依据。国家作为社会管理者．具有社会保障职能．即为保证全体社会成员的基本生存权利提供物质帮助．以实现社会劳动力的再生产和社会的安定。财...
Some Issues on Levying Social Security Tax Liu Bangchi, Li Songsen I. Theoretical Basis for Levying Social Security Tax (1) The state’s performance of social security functions is the basic theoretical basis for levying social security taxes. The state as a social manager. With social security functions. That is, to provide material help for ensuring the basic living rights of all members of society. In order to achieve the reproduction of social labor force and social stability. fiscal...