论文部分内容阅读
第二次世界大战以后,许多国家为建立和完善社会保险制度,纷纷开征社会保险税。苏联和东欧杜会主义国家,重视涉及劳动人民切身利益的社会保险制度,因而也相继开征了社会保险税。近年来,我国对开征社会保险税的建议越来越多。对苏联和东欧各国征收社会保险税的情况作一些了解,是有借鉴参考意义的。现将苏联、保加利亚、捷克斯洛伐克、民主德国、匈牙利、波兰、罗马尼亚和南斯拉夫8国征收社会保险税情况,简要分析如下。一、概况
After the Second World War, many countries started to collect social security taxes in order to establish and improve the social insurance system. The Soviet Union and the socialist countries in Eastern Europe pay attention to the social insurance system that involves the immediate interests of the working people and thus have also started to introduce social security taxes. In recent years, China has more and more proposals on levying social security taxes. Some understanding of the situation of the Social Security Tax levied by the Soviet Union and Eastern European countries is a reference for reference. A brief analysis of the social security tax levied on the eight countries of the Soviet Union, Bulgaria, Czechoslovakia, Democratic Germany, Hungary, Poland, Romania and Yugoslavia is as follows. First, the overview