摘要
税收是筹集社会保障资金的最重要手段。目前，世界上已有８０多个国家和地区开征了社会保障税。我国现行的社会保险统筹制度弊端较多，已难以适应当前市场经济发展的要求。考虑到我国目前已具备开征社会保障税的可行性，故应早日建立符合我国国情的社会保障税制度，以确保社会保障制度有可靠。
AbstractTaxation is the most important means of raising money for the social security.More than eighty countries and areas in the world have built the system of taxation for social security.The system of overall social insurance now enforced in our country has certain shortcomings and should be adapted to the development of market economy.With the feasibility of taxation for social security established,the article advocates that a system of social security which can suit the concrete situation of our country should be built as soon as possible.
出处
《陕西师范大学学报（哲学社会科学版）》
CSSCI
北大核心
1998年第1期131-136,174,共7页
Journal of Shaanxi Normal University(Philosophy and Social Sciences Edition)
