摘要
对于社会保障税,国内理论界很早就已提出和探讨。本文对社会保障税的国内研究做了较为全面的综述:从概念、性质、特点、功能到理论基础,从存在的问题到征收的可行性、必要性,从税制设计到配套改革,最后对社会保障税的研究略做评论,并提出社会保障税的研究趋势。
The topic-social security tax has been proposed and discussed by domestic theory circle ages ago. This article has made a more comprehensive summary on domestic research perspective of the social security tax;including the concept,the nature,the character,the function and the rationale;discussing the existence problems,and the feasibility or necessity of levying（viewpoints opposing taxes included）;introducing the tax system design,the coordinated reforms,the situation aboard about social security tax;finally evaluating the research on social security tax and indicating future research trends on this target.
出处
《兰州商学院学报》
CSSCI
2010年第6期97-109,共13页
Journal of Lanzhou Commercial College
关键词
社会保障税
税制设计
综述
social security tax
design of taxation system
summary research
