社会保障税探讨王学荣，耿全忠，张战军发展社会主义市场经济必须要有合理的社会保障制度和健全的社会保障体系与之相配套。而以社会保障税的形式统筹社会保障基金，无论是从社会保障基金的特点及政府适应社会主义市场经济发展，转变职能，实施对经济的宏观调控，还是从克... Discussion on Social Security Tax Wang Xuerong, Geng Quanzhong, Zhang Zhanjun To develop the socialist market economy, we must have a reasonable social security system and a sound social security system to match it. In the form of social security tax co-ordination of social security funds, both from the characteristics of social security funds and the government to adapt to the development of the socialist market economy, changing functions, the implementation of the macro-control of the economy, or from g ...