摘要
本文阐述了目前我国在社会保险基金筹集方式选择上的意见分歧,提出了我国应开征社会保障税,建立稳定、可靠的社会保险基金筹措机制的主张。进而运用公共经济学理论与政府权能理论论述了课征社会保障税的理论依据,并分析了我国开征社会保障税的重要现实意义。
This paper discusses the dispute on the mode for raising the social security funds in China at present, and proposes to introduce the social security tax and establish a stable and reliable mechanism for collecting social security funds. The paper also discusses the theoretical foundation for imposing the social security tax based on the public economics theory and the government power and function theory, analyzing the important practical significance of the introduction of social security tax.
出处
《税务研究》
CSSCI
北大核心
2011年第2期49-54,共6页
