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城乡社会保障体系一体化不会由市场自动形成,而必须在市场经济的完善过程中通过政府的各种政策来强力推动。税收政策作为国家宏观经济政策的重要组成部分和政府宏观调控的重要手段,其作用不容忽视。笔者认为,根据我国实际情况,制定促进城乡社会保障一体化的税收政策,应从以下几个方面考虑:
Integration of urban and rural social security system will not be automatically formed by the market, but must be strongly promoted by the government’s various policies in the process of improving the market economy. As an important part of the national macroeconomic policy and an important means of government macro-control, the tax policy can not be ignored. According to the author’s opinion, formulating a tax policy to promote the integration of social security in urban and rural areas should consider the following aspects: