摘要
在我国开征社会保障税 ,如何减除社会保障税与个人所得税的重复征税 ,是摆在我们面前亟需解决的问题。借鉴国外减除重复征税的方法 ,采用社会保障收支税务处理减除重复征税对我国较为适用。结合我国国情 。
How to use the social security tax of our country to eliminate the overlapping tax of the social security tax and personal income tax is an urgent problem to solve at present.Using the experience of other countries for reference,the overlapping tax can be eliminated by the social security income and expenditure in China.Considering our national conditions,the tax-free relief method can be used.
出处
《税务与经济》
北大核心
2001年第5期21-22,共2页
Taxation and Economy
