关于我国开征农村社会保障税的思考

农村社会保障体系是我国社会保障制度的一个薄弱环节，在这一环节当中农村社会保障资金的筹集是我们面临的最突出的问题，为此我们可以采取开征农村社会保障税的办法来解决，文章就我国农村社会保障的现状和存在的问题进行分析，指出了我国开征农村社会保障税的必要性与可能性，并对我国如何开征农村社会保障税提出了具体构想。

Consideration on the Levying Rural Social Security Tax in China

As an important component of China's social security system the rural social security system is a weak link.the collection of fund is the most problem we face,for this reason we may adopt begin levying rural social security tax to solve the problem.This paper analyzed present situation and the existence question of China's rural social security,pointed out the urgency,the possibility and necessity of China's rural social security tax,propose some conception of how to begin levying China's rural social secur...