摘要
开征社会保障税是一种较好的社会保障基金筹集方式 ,但是我国目前开征社会保障税存在许多制约因素。要顺利开征社会保障税必须完善开征该税的法制环境 ,均衡量能负担与公平原则 ,合理界定纳税人范围 。
Collecting social security tax is a better measure for social security financing. But up to now, there are many restrictive factors. Some measures should be taken to perfect the legal system, harmonize the coordination between the burden of capacity and impartial principle, define the range of taxpayers, improve the level of employment and consumption demands of residents in order to impose it smoothly.
出处
《山东行政学院山东省经济管理干部学院学报》
2004年第5期33-34,共2页
Journal of Shandong Administrative College and Shandong Economic Management Personnel College
关键词
社会保障税
制约因素
法制环境
均衡量能
公平原则
social security tax
restricting factors
social environment for the legal system
coordination between the burden of capacity
impartial principle
