社会保障费

社会保障费改税的制度性约束

On System Restriction of the Change from Social Security Fee to Social Security Tax

社会保障费改税的实证分析

Practical Analysis on Transforming Administrative Fees into Taxes of Social Insurance

论中国社会保障费改税

On the Transformation of the Chinese Social Security from Fees to Taxes

论社会保障费改税的问题与对策

On the Fee - to-tax Reform and the Countermeasures of Social Insurance

社会保障“费改税”一直以来就是学术界的热点问题。

Changing social security fee to social security tax is always a hot spot in the academic circle .

社会保障“费改税”改革要取得成功，必须建立在相应的社会保障制度、法律制度、税制与工资制度配套措施改革成功的基础上。

The successful reform on changing fee to tax should be built on the ground of reform on social security system , law system , tax system and salary system .

但目前理论探讨大多停留在社会保障“费”改“税”的必要性、可行性等层面上，对现行世界各国社会保障税的性质、本身的制度缺陷等问题的分析较少。

However , most studies only focus on the transition 's necessity or feasibility , and the analysis such as the essence and the limitations of the social security system taxation are much scarce .