In this paper, a deep analysis was made from five angles on the design of China's socialsecuritytax system based on the traditional four-principle rule.
So I suggest that socialsecuritytax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税,以法律手段取代行政手段。
3
The article analyzes the necessity and feasibility of collecting socialsecuritytax in China at current stage, and suggests some specific measures in this regard.