试论我国社会保障税开征问题

社会保障税作为国家筹集社会保障资金的一种特定税收,具有现行的社会保障基金所不具有的法制性与强制性。在我国开征社会保障税,是我国经济的现实需求,可以弥补我国现行社会保障制度的缺陷,我国目前已具备了开征社会保障税的现实基础。开征社会保障税要考虑征收范围、纳税人、税目、税率、征收管理等税制要素的设置。

On Levy Social Security Tax

As a particular tax in the state's raising social security funds,social security tax bears the characteristics of legality and mandatority that social security funds do not have.It is the practical needs of China's economy to levy social security tax in China,which can remedy the defect of current social security system.At present,we have the actual foundation of levy social security tax.To levy social security tax,we must take the arrangement of the following taxations into account:scope of levy,taxpayer,taxable items,tax rate,levy management,etc.