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| Author: | Wang, Xuewen |
| Title: | On the analysis and thinking of beginning to collect social guarantee taxes (original in Chinese) |
| Journal: | Journal of Tianjin University of Commerce (c)
1999 : 2, p.32-35 |
| Index terms: | TAX COLLECTION SOCIAL SECURITY |
| Language: | chn |
| Abstract: | Social guarantee system is a component part of our socialist welfare. It is not only material guarantee for maintaining labour force smooth reproducing but also an important means of promoting smooth social reproduction, thus being an important component part of social stable mechanism. Up to now there are more than 140 countries and areas in which social guarantee systems have been established and more than 80 of them have begun to collect social guarantee taxes and the like of them. This article analyses the possibilities and necessity of beginning to collect social guarantee taxes in our country and puts forward some ideas of the social guarantee tax system in our country. |
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