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在“中国特色社会主义”与“风险社会”特定境遇下,民生理念是我国社会保障税立法理念的应然定位。而当前,我国已具备社会保障税立法所需的哲学的、税收的和法律的基础。对社会保障税予以立法可谓恰逢其时。故我国可在民生理念的指引下,在确保社会保障税立法的协调性、合理性和普适性的基础上,构建社会保障税法。
Under the special circumstances of “socialism with Chinese characteristics” and “risk society”, the concept of people’s livelihood is the proper positioning of our country’s social security tax legislative concept. At present, our country already has the necessary philosophical, tax and legal basis for the social security tax legislation. Legislation on social security taxes can be timely. Therefore, under the guidance of the people’s livelihood philosophy, our country can construct the Social Security Tax Law on the basis of ensuring the coordination, rationality and universality of the social security tax legislation.