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我国开征社会保障税是大势所趋 ,但开征社会保障税所需的诸多社会经济条件还没有成熟 ,诸多障碍还须清除。包括社会保障税利益分配上的障碍 ;税源不足的障碍 ;保障能力不足的障碍 ;制度基础的障碍 ;理论研究与实际运行的障碍 ;税制设计的障碍 ;征管障碍 ;资金筹集方式的障碍以及社会保障税自身的障碍和国家保障与社会保障认识上的障碍。
The introduction of Social Security Tax in our country is a general trend. However, many social and economic conditions required for levying social security taxes have not yet matured, and many obstacles must be eliminated. Including the obstacles in the distribution of profits and benefits of social security taxes; the obstacles of lack of tax sources; the obstacles of insufficiency of capacity; the obstacles of institutional foundation; the obstacles of theoretical research and actual operation; the obstacles of tax system design; the obstacles of collection and management; Obstacles to tax itself and obstacles in understanding the state and social security.