论文部分内容阅读
4月初,《求是》刊发的一篇署名文章,再次引发了人们对社会保障费改税问题的关注。笔者以为,我国不宜开征社会保障税。与现行社会保障制度存在矛盾。我国目前实行的是现收现付制与基金积累制相结合的社会保障资金筹资方式,在缴费方面实行社会统筹与个人账户相结合。社会统筹部分由企业单位缴纳,其意义是缩小收入分配差距以实现公平;
In early April, a signed article published by Qiu Shi once again raised the people’s concerns about the issue of tax reform on social security payments. I believe that our country should not levy social security taxes. There are conflicts with the existing social security system. The current implementation of our country is the combination of the pay-as-you-go system and the fund accumulation system, which is a combination of social pooling and individual accounts in terms of contribution payment. The social pooling part is paid by the enterprise unit, whose meaning is to narrow the income distribution gap in order to achieve fairness;