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对社会保障体系的建设已达成社会共识,并已纳为国家建设方略,但现行制度存在很多弊端,进行社会保障制度的费改税已迫在眉睫。本文从法理学的角度对社会保障“费改税”问题,进行了尝试性探讨。
Social consensus has been reached on the construction of the social security system and has been incorporated into the national strategy. However, the existing system has many drawbacks. It is imminent to carry out the tax reform of the social security system. This article from the jurisprudence of social security “tax reform” issue, a tentative discussion.