| 论社会保障费改税的问题与对策 |
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| 引用本文： | 董燕芹. 论社会保障费改税的问题与对策[J]. 江西科技师范学院学报, 2005, 0(5): 11-14,43 |
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| 作者姓名： | 董燕芹 |
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| 作者单位： | 江西科技师范学院,江西,南昌,330013 |
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| 摘 要： | 一直以来。我国社会保障是以缴费形式筹集资金。这种征缴社会保障基金的方式随着社会保障支付雁力的不断增大．已经显露出种种弊端。本文通过分析我国社会保障的现状和问题，从社会保障的征收和管理、履盖面、公平性等方面，提出社会保障税改革的相关策略及配套措施。
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| 关 键 词： | 社会保障 费改税 问题分析 对策研究 |
| 文章编号： | 1007-3558（2005）05-0010-04 |
| 收稿时间： | 2005-05-30 |
| 修稿时间： | 2005-05-30 |
On the Fee-to-tax Reform and the Countermeasures of Social Insurance |
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| Dong Yanqin. On the Fee-to-tax Reform and the Countermeasures of Social Insurance[J]. Journal of Jiangxi Science & Technology Normal University, 2005, 0(5): 11-14,43 |
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| Authors: | Dong Yanqin |
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| Abstract: | Through the analysis of the status quo and existing problems, this paper puts forward some relevant strategies and measures for the tax reform of social insurance from the aspects .of levy, management and fairness. |
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| Keywords: | social insurance fee-to-tax reform problem analysis the study of countermeasures |
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