摘要
河北省企业欠缴养老基金情况严重，社会保障基金收支形势很不乐观，因此应借鉴国外发达国家的经验，改革和完善社会保障基金的筹集机制。可在开征社会保障税之前，作为过渡实现由地方税务机关统一征收 社会保险费，最终开征社会保障税，以推进国企改革和社会的安定。
Enterprises in Hebei Province owe a lot of welfare pensions. The receipts and disbursements situation of the social welfare foundation is not optimistic. Thus we should draw lessons from the experiences of advanced countries, reform and perfect the social welfare financing system. Before the levy of the social welfare tax, social insurance tax can be levied uniformly by the local taxation institutions as the transition. which will lead to the levy of social welfare tax at last. The reform on enterprises and social stability can be achieved.
出处
《河北经贸大学学报》
2001年第2期74-79,共6页
Journal of Hebei University of Economics and Business
基金
河北省哲学社会科学资助项目!(20000401)
关键词
社会保险费
社会保障税
费改税
social insurance expense
social insurance tax
expense change to tax
