| 也谈社会保障税的缓行 |
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| 引用本文： | 檀莉.也谈社会保障税的缓行[J].忻州师范学院学报,2004,20(1):90-93,101. |
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| 作者姓名： | 檀莉 |
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| 作者单位： | 北京大学,北京,100871 |
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| 摘 要： | 随着我国市场经济的不断发展和社会的转型，社会成员面临的风险增加，我国旧有的社会保障体系受到了挑战。如何建构中国的社会保障体系成为政府和学术界思考的重要问题。文章通过分析我国的具体情况认为：社会保障税在中国应当缓行。
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| 关 键 词： | 社会保障税 公共支出 中国 累退性 征收对象 法律构建 税源 |
| 文章编号： | 1671-1491(2004)01-0090-04 |
About Slowing Down Social Security Tax |
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| TAN Li.About Slowing Down Social Security Tax[J].Journal of Xinzhou Teachers University,2004,20(1):90-93,101. |
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| Authors: | TAN Li |
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| Abstract: | With the increasing development of our market economy and the transformation of our society,the risks facing the public are also increasing,therefore,our old social security system is now challenged.So how to establish our own China's social security system has become an important issue for the government and in the circles of research.After analyzing our China's concrete situations,this thesis considers that the collecting of social security tax should slow down. |
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| Keywords: | social security social security tax public expense |
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