论文部分内容阅读
和谐社会的根本在民生,而民生问题的解决极大程度上依赖于社会保障。转型期中国民众社会保障税的有效性程度究竟怎样是本文的着眼点,从税收价格的视角、运用税收政策有效性的指标体系、以农业人口和非农业人口为研究对象,对税收政策有效性程度进行研究,其结论是:与非农业人口相比,农业人口社会保障税的税收政策有效性程度在逐步改善的同时依然十分低下。这就决定了今后农业人口社会保障税有效性水平的提高是社会保障税改革的重点之一。
The foundation of a harmonious society is people’s livelihood, and the solution to people’s livelihood depends greatly on social security. In the transitional period, how effective is the effectiveness of China’s public social security tax? This article focuses on the tax policy, using the index system of the effectiveness of tax policy, taking the agricultural population and non-agricultural population as the research object, The conclusion is that compared with the non-agricultural population, the level of effectiveness of the tax policy of social security tax on agricultural population is gradually improving while it is still very low. This determines that in the future the improvement of the effectiveness of the social security tax on the agricultural population is one of the focuses of the social security tax reform.