摘要
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 。
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.
关键词
社会保障税
比较
借鉴
模式设计
social guarantee taxes
comparison
draw on the experience
mode design
