| 对建立社会保障税制的思考 |
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| 引用本文： | 张英. 对建立社会保障税制的思考[J]. 上海工程技术大学学报, 2004, 18(2): 166-169 |
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| 作者姓名： | 张英 |
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| 作者单位： | 上海工程技术大学,管理学院,上海,200336 |
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| 基金项目： | 上海市教委人文社会科学研究项目(03FS26) |
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| 摘 要： | 社会保障税是现代社会保障制度实施的主要资金来源，同时，也是当今世界各国所得税体系中的一个重要组成部分。现就我国社会保障制度的现状及其存在的问题，提出了构建我国社会保障税的设计方案。
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| 关 键 词： | 社会保障 社会保障制度 社会保障税 |
| 文章编号： | 1009-444(2004)02-0166-04 |
| 修稿时间： | 2004-02-13 |
Thought for Building Systems of Social Security Tax |
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| ZHANG Ying. Thought for Building Systems of Social Security Tax[J]. Journal of Shanghai University of Engineering Science, 2004, 18(2): 166-169 |
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| Authors: | ZHANG Ying |
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| Abstract: | Social security tax is a key fund source of carrying out modern social security systems, and is also an important part of income tax systems in every country of the world. Plans are suggested for establishing the systems of social security tax according to present situation and problems of our social security of systems. |
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| Keywords: | social security social security systems social security tax |
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