选择不同类型的典型国家的社会保障税制度，进行比较、分析、借鉴。第五部分：社会保障税制设计。
Typical social-security-tax system of different types of country are selected, compared, analyzed and referred too the fifth part includes the design of social-security-tax system.
本文在分析我国社会保障税制设计应遵循四个原则的基础上，就该税制要素设计的五个重要方面问题进行了详细研讨。
In this paper, a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule.
关键问题是，应如何设计一套既符合我国现实国情，又兼具公平与效率的社会保障税制。
The key problem is, what a social security tax system we should design that is fair and efficient itself but can fit to China in current realistic situation as well.
关键问题是，应如何设计一套既符合我国现实国情，又兼具公平与效率的社会保障税制。
The key problem is, what a social security tax system we should design that is fair and efficient itself but can fit to China in current realistic situation as well.
应用推荐