国外社会保障税制比较与启示

从我国目前的情况看，开征社会保障税的条件已日渐成熟。尽快开征社会保障税不仅有充分的理论依据，更具有极大的现实意义。社会保障税是世界上大多数国家普遍开征的税种，各国的社会保障税实践提供了许多经验教训。为了我国社会保障税的顺利开征，应对国外的社会保障税制度进行比较分析，借鉴其成功经验，结合我国国情，建立我国的社会保障税制度。

Comparison and Enlightenment of Foreign Social Guarantee Tax Systems

It is now practical and feasible for China to set up a social guarantee tax system. Levying social guarantee taxes is an international practice. This paper makes a contrastive analysis of the social guarantee tax systems in other countries and further discusses the experience we can draw on from other countries in this aspect.