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社会保障是当前和今后我国面临的一个严峻的经济和社会问题。如何确立合理的筹资方式是理论界正在研究的一个重要课题。本文从我国国情出发,对社会保障费改税的可行性进行分析并做出初步设想。
Social security is a serious economic and social issue that our country faces now and in the future. How to establish a reasonable way of raising funds is an important issue that theorists are studying. Based on China’s national conditions, this article analyzes the feasibility of tax reform on social security payments and makes tentative plans.