search query: @indexterm TAX REVENUE / total: 26
reference: 10 / 26
| Author: | Song, Ding |
| Title: | The reform direction of collection for social insurance fund in Shenzhen city (original in Chinese) |
| Journal: | Special Zone Economy (c)
1998 : 11, p.24-25 |
| Index terms: | SOCIAL SECURITY FUND-RAISING TAX REVENUE CHINA |
| Language: | chn |
| Abstract: | Shenzhen city's social insurance funds continue to grow. The total collected funds amounted to 1.28 billion yuan in 1997, up 20% over last year. But there is still potential of collection and so the mode of collection should be reformed as soon as possible. Both the domestic and foreign experience shows that social insurance funds being raised through tax collection is not only a legal and inevitable option under the condition that tax collection for social insurance funds has started but also an rational option under the condition that the above work hasn't started and even under the condition of no legislation for such funds. Shenzhen city should first pursue a transitional management system as soon as possible in order to provide good conditions for the operation of the coming system of tax collection for social insurance funds. |
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