【摘要】 我国市场经济的改革与发展要求有完善的社会保障制度相配合。我国目前的社会保障制度中,存在相当多的问题。与社会保障缴费制度相比,开征社会保障税有着明显的优势,能够较为理想地克服这些问题。同时,在我国开征社会保障税,已具备相当的可行性。因此,应借鉴国外先进经验,同时立足我国国情,考虑开征社会保障税,以完善我国整个社会保障体系。更多还原

【Abstract】 the reform and the development of our market economy should be companied by perfect social security system. But now there are lot of problems in our country’s social security system.As compared with the fee payment system, levying social security tax has many advantages, and it can come over these problems. At the same time, the levying of social security tax has it’s feasibility.Aiming to perfect our whole social security system, we should learn the good experiences of other countries and base on our country,state to levy social security tax.更多还原