| 开征社会保障税刍议 |
| |
| 引用本文： | 肖菲.开征社会保障税刍议[J].安阳师范学院学报,2006(6):45-46. |
| |
| 作者姓名： | 肖菲 |
| |
| 作者单位： | 华中师范大学,管理学院,湖北,武汉,430079 |
| |
| 摘 要： | 开征社会保障税,逐步由国家统筹形成基本社会保障基金。根据我国国情正确定位社会保障税遵循的基本原则,合理设置税法要素,纳税义务人范围的界定、计税依据的规范统一、税目与保障项目的适应、税率的制定、税种的归属及相关措施的配套等内容将是开征社会保障税的核心问题。
|
| 关 键 词： | 社会保障税 性质 原则 税法要素 |
| 文章编号： | 1671-5330（2006）06-0045-02 |
| 收稿时间： | 2006-07-11 |
| 修稿时间： | 2006年7月11日 |
On Social Security Tax Collecting |
| |
| XAO Fei.On Social Security Tax Collecting[J].Journal of Aayang Teachers College,2006(6):45-46. |
| |
| Authors: | XAO Fei |
| |
| Institution: | School of Administration, Central China Normal University, Wuhan 430079, China |
| |
| Abstract: | Social security tax collecting is gradually arranged by government to form social security fund basically.According to the na- tional conditions of our country,the basic principles of social security tax collecting should be orientated correctly and the main factors set reasonably.The core of social security tax collecting contains the rang of people who should pay income tax;the united standard of tax counting,the tax items in accordance with the security items,the regulation of tax rate,the attribute of tax category and the relevant measures attached to the tax,etc. |
| |
| Keywords: | social security tax quality principle main factors of tax law |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
