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| 摘要: |
| 社会主义市场经济的发展和企业经营机制的转换、人口老龄化周期的到来和加入WTO以来的形势都要求完善我国的社会保障制度.开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的突破口. |
| 关键词: 社会保障税 保障基金 税制设计 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
|
| Analysis of China''''s charging social insurance tax |
|
赵志坚' target='_blank'>ZHAO Zhi-jian
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| Abstract: |
| Socialism market economy development, change of enterprise management mechanism, population aging period's coming and WTO entry require China to complete social insurance system. Charging social insurance tax and completion of social insurance raising mon |
| Key words: social insurance tax,insurance funds,taxation system design |
